2018 (5) TMI 1676

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....e are that the appellants are manufacturers of rubberized coir products and other moulded rubber products. They are also undertaking rubber backing and rubber edging of polypropylene carpets on job work basis for M/s. Kerafibretex, Kakkanad, Cochin as per agreement dated 10.10.2003. As per this agreement, M/s. Kerafibretex will transfer imported polypropylene carpets vide Challan to the appellants for job work. The appellants will procure raw materials necessary and after job work, return the job worked products to M/s. Kerafibretex, Kakkanad. As per the Order-in-Original, the activity of production of goods on behalf of the client rendered by the appellant was held to be a taxable service within the ambit of 'Business Auxiliary Service; as....

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....ppellants are using the polypropylene sheets supplied by M/s. Kerafibretex in the process of manufacture. It is his submission that as per the agreement between the appellant and M/s. Kerafibretex, they are required to manufacture and supply the rubber mats using the polypropylene sheets and the entire process carried out by them is manufacture of goods as per Section 2(f) of the Central Excise Act, 1944. He further submitted that the appellant is a manufacturer of rubber mats out of the raw materials purchased and also using the material supplied by the customers and the resultant product is totally a different product with new name, character and use answering the description of manufacture as held by the Supreme Court in the case of Delh....