2016 (6) TMI 771

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....L J. JUDGMENT As all these appeals are directed against the common order dated 09.07.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, (hereinafter referred to as 'the Tribunal' for the sake of brevity) whereby the Tribunal for the reasons recorded in the order has allowed the appeals. 2. We have heard Mr. M.V.Chandrashekara Reddy, learned Counsel appearing for the appellant ....

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....mise that it is not related to manufacturing activity. 5. It is hardly required to be stated that the manufacturing activity would be an ultimate result, but it begins with the establishment of the unit by purchasing machinery, raw material and also the availability of finance. In the absence of fund procured may be of its own source or through financial institution, it may not be possible to rea....