2023 (12) TMI 368

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....HNICAL ) Shri N. K.Chowdhury, Advocate for the Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order, wherein the demand of Central Excise duty has been confirmed against the appellant on the presumption that the Service Tax activity undertaken by the appellant amounts to manufactu....

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.... 3. Apart from that, the appellant is also undertaking the activity of erection, commissioning and installation of towers and on that activity the appellant is paying Service Tax. 4. An investigation was conducted against the appellant for the period 2006-07 to 2011-2012 (upto December 2010) and on the basis of the investigation it was revealed that the activity of galvanizing by the appellan....

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....The Ld.Counsel for the appellant appeared and submits that in this case, the demand against the appellant is not sustainable as the facts which are not in dispute that the appellant is manufacturing structural items and paying duty thereon on their manufacture and for goods falling under chapter 73 the appellant has undertaken job-work under Notification No.214/86 dated 25.03.1986 and cleared the ....

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....hich appellant is paying Service Tax. 9. The short issue is to be decided that during the impugned period, the activity of galvanizing falling under chapter 72 amounts to manufacture or not and the appellant is liable to pay duty thereon or not? 10. We find that the activity of galvanizing of the items falling under chapter 72 amounts to manufacture was introduced w.e.f. 08.04.2011 through C....