2018 (2) TMI 1794

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri N. Jagadish, Superintendent (AR), for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal has been filed against Orders-in-Appeal Nos. 11 & 12/2008, dated 18-1-2008. 2. Briefly the facts of the present case are that during the period under consideration (2003-2004 to August, 2004), the appellant was engaged in the man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that in the case of Tinna Rubber & Infrastructure Ltd. v. UOI [2017 (353) E.L.T. 161], the Hon'ble High Court of Delhi observed that for the excisability, there must be twin tests i.e. manufacture and marketability. 5. In the instant case, this is the contention of the appellant that there is no manufacturing activity. For the purpose, he relied upon the ratio laid down by the Hon'ble Sup....