2015 (3) TMI 657

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....or the Respondents : Mr Prakash Shah, Mr Prasad Paranjape & Mr Jas Sanghavi ORDER P.C. This Appeal by the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), West Zonal Bench at Mumbai in Appeal No. E/21/2009. By the impugned order dated 12th November, 2013, the Bench of the Tribunal allowed the Appeal of the Respondent Assessee . 2....

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....spondent/ Assessee . The claim of the Assessee was that what it undertook is manufacture and the activities fall within section 2(f) of the Central Excise Act, 1944. A new commodity wholly marketable and known to the commercial world comes into existence. Therefore, it is entitled to avail of the credit on the inputs and raw material cost. The Revenue thought otherwise and issued show cause notice....

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....that the activity undertaken clearly amounts to manufacture. It has distinguished the Judgment of the Hon'ble Supreme Court by making specific reference to not only the process undertaken by the Assessee , but its activities as a whole. It concluded that the film that the Assessee procures is nothing but a raw material or input on which several processes are undertaken so as to eventually tran....