2015 (10) TMI 1942

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....Shri D.D. Joshi, Supdt. (AR), for the Appellant. Shri Sarang Joshi, for the Respondent. ORDER The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) set aside the order of adjudication. 2. The respondents are manufacturers of laminated plastic film. Relying on the decision in Meltex (I) P. Ltd. - 2004 (165) E.L.T. 129 (S.C.), passed by the Hon'b....

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....es. 4. It is a case where relying on the Meltex (I) P. Ltd. (supra), it was held that the activity undertaken by the respondent does not amount to manufacture. Therefore, impugned proceedings have taken place. It is not in doubt that the respondent has cleared the goods after processing of the inputs on payment of duty. Therefore, relying on Ajinkya Enterprises - 2013 (288) E.L.T. 247 (T),....