2014 (2) TMI 99

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....ndent : Ms. D.M.Durando, Dy. Commissioner (A.R) PER : S S Kang Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). 3. The appellants are undertaking the activity of power coating and chrome plating for various motor vehicle parts received from the manufacture on job works basis. The Revenue issued show cause notice for demand of....

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.... case of Modison Metal Refiners Vs. Collector of Central Excise, Bombay reported in 1996 (88) ELT 292 the Tribunal also held that electroplating on job work basis which result in increased resistance and better electrical properties is a process incidental or ancillary to the completion of manufacture within the meaning of Section 2(f) of the Central Excise Act. In view of this, the contention is ....