2018 (12) TMI 615

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....llant : Sh. O. P. Agarwal, C.A. For The Respondent : Sh. P. Juneja, AR ORDER Per: S. K. Mohanty: This appeal is directed against the impugned order dated 16.04.2012 passed by the Commissioner (Appeals), Central Excise, Jaipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of stainless utensils, falling under Chapter Heading No. 73 of the schedule to....

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....t polishing activity is incidental and ancillary to the completion of the manufactured excisable goods i.e. utensils. Therefore, he submits that as per the CBEC Circular dated 15.07.2011, the activity of polishing, should appropriately be termed as a manufacture activity and cannot be considered as a service. Accordingly, he submits that the demand confirmed against the appellant cannot be sustain....

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....ng a view that such activity should be considered as manufacture and not a service is quite genuine. On perusal of the Circular dated 15.07.2011 issued by the CBEC, we also find that the Board has also clarified the position of law as submitted by the appellant. However, since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its factory, we are of the v....