2018 (10) TMI 556

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....terest and penalty under the relevant provisions of the Finance Act, 1994. 2. The issue involved in this case is that the appellant is engaged in providing two kinds of activities namely, Production of castings out of brass scrap purchased from market manufacturing. These castings are subjected to machining and grinding and finally sold to them and the appellants also received materials from customer viz. elbow, cocks & valves' and subjected them to process of grinding and machining. 3. In the order impugned, the Commissioner (Appeal) has upheld that the activity in the second category of goods comes within the purview of Business Auxiliary Service as defined under Finance Act, 1994 and not the manufacturing activity as claimed by the....

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....;     7419 10 10 -- Chain Kg 16%     -- Parts:       7419 10 21 -- Of copper chains Kg 16%   7419 10 29 -- Other Kg 16%     -- Other:       7419 91 00 -- Cast, moulded, stamped or forged, but not further worked Kg 16%   7419 10 -- Other   16%   7419 99 10 -- Reservoirs, tanks vats and similar containers of a capacity above 300 1 kg 16%   7419 99 20 -- Articles of copper alloys electroplated with nickelsilver kg 16%   7419 99 30 -- Articles of Brass kg 16%   7419....

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.... -- Other kg 16%   8481 90   Parts:       8481 90 10   Bicycles valves kg 16%   8481 90 90   Other kg 16% In view of aforesaid discretion under Central Excise Tariff, it has submitted that the Second Category of goods also amount to manufacture and therefore beyond the purview of Business Auxiliary Service under Finance Act, 1994. It was also argued that the appellant has never crossed the Threshold limit of SSI exemption and therefore not taken the Central Excise Registration. He further submitted that in view of above, it is absolutely clear that the process under taken by the appellant falls within the purview of manufacturing ....