2017 (9) TMI 1756

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....ikram, Advocate, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER Per: Justice Satish Chandra, President - The present appeal is filed by the assessee-appellants against the Order-in-Original No. 21/2012 (S.T.), dated 12-6-2012 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is 1-4-2006 to 30-9-2010. 2. The brief facts of the case are th....

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.... dispute about the nature of the appellant's activity chilling of milk to temperature below 5^o Celcius for M/s. SZDUSS Ltd. No other activity like pasteurization etc. is involved. We are of the view that mere chilling of milk to temperature below 5^o Celcius for the purpose of its long distance transportation, does not amount to production or processing of goods, as there is no permanent or t....

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....ring into existence any change whatsoever, would not amount to production or processing of the goods not amounting to the manufacture. We also find that earlier, the Commissioner (Appeals) on this very issue had taken view that chilling of milk is not Business Auxiliary Service covered by Section 65(19)(v) of the Finance Act, 1994. In view of this we hold that impugned order is not sustainable. Th....