2014 (7) TMI 834

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.... K. S. Raghuvanshi ORDER The petitioner is doing the process of galvanization of the goods under Chapter 73 of the Central Excise Tariff Act 1985 on job work basis at the factory premises. The petitioners was issued a show cause notice dated 2nd of April, 2012 contending that the process of Hot Dip Galvanisation of M.S. Fabricated items falling under Chapter 73 of the Central Excise Tariff Act,....

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....Having heard Sri A.K. Gupta, the learned counsel for the petitioners at some length and having pondered over the question we are of the opinion that the processing of the M.S. fabricated items is galvanisation or it amounts to manufacture is a question of appreciation of evidence. Further, we are of the opinion that the question as to whether the petitioners are entitled for exemption under the n....