2017 (3) TMI 1654

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....lant Shri Sanjay Jain, DR, for the Respondent ORDER [Order Per : Justice Satish Chandra, President]. The present appeal is filed by the assessee-Appellants against the impugned Order-in-Appeal No.173174(VC)ST/JPR-I/2013, dated 4-11-2011 passed by the Commissioner (Appeals) Central Excise & Customs, Jaipur. 2. The brief facts of the case are that, the assessee-Appellants is engaged i....

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....e considered the contentions of both sides. At the very outset, we would like to acknowledge that in the case of Sharma Ice Factory (supra), CESTAT has held that chilling of milk (process/ treatment involved in the present case) does not fall under the category of business auxiliary service and in the wake of the said judgment this appeal would obviously succeed. However, we would like to reproduc....

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....ax V.N.C. Budharaja & Co., reported in 2004-ITR-412 (S.C.) has held that word "production", when used in juxtaposition with word "manufacture", takes in bringing into existence new goods by a process, which may not amount to manufacture. Therefore, for "Production", there must be some change in the raw-material subjected to process, though by that change no new product with distinct characteristic....