2015 (1) TMI 643

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of the demand of Rs. 21,92,03,724/- along with interest and various penalties under the Finance Act, 1994. 2. For the period 22.09.2009 to 31.11.2011, the applicant is engaged in the activity of manufacturing of beer on job work basis for United Breweries Ltd. On 01.04.2010, the applicant became a sick unit and entered in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has entered into an agreement with United Breweries Ltd. for amalgamation and same shall be effective from the appointed date i.e. 01.04.2010 therefore, the applicant is producing goods for themselves. Therefore, the applicant does not produce goods on behalf of third party. In these circumstances, he submits that the demand of service tax post 01.04.2010 is not sustainable under the category of B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e decision of BIFR. He further submits that Section 2(f) deals with definition of goods manufactured which are excisable goods. As the goods manufactured by the applicant is not excisable goods, therefore, definition of Section 2(f) of Central Excise Act, 1944 is not applicable to the facts of this case. Therefore, he prayed that the applicant be asked to make pre-deposit of the impugned demand. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... no doubt the goods produced by the applicant covers under the definition of Section 2(f) of Central Excise Act, 1944. In fact, Section 2(f) of the Central Excise Act, 1944, at the relevant time, talks about goods and not excisable goods. Therefore, the definition of Section 2(f) is squarely applicable to the facts of this case, therefore, the applicant activity does not falls under the category o....