2025 (12) TMI 98

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....atteries received from M/s Eastman are filled with electrolytic liquid and are placed in a tub, serially connected to charging points; after the batteries are charged liquid levels are checked; the batteries are dried and washed by the machines; the appellants were paying service tax on the above jobwork under the impression that the process does not amount to manufacture; after re-examining the issue, the appellants came to a conclusion that in terms of note 6 to Section XVI of Central Excise Tariff Act and the decision of the Delhi Tribunal in the case of Excise industries 2016 (333) E.L.T. 101 (Tri. Del.) that the process amounts to manufacture accordingly they have filed the refund two claims on 03.10.2017 and 28.03.2018; the Original A....

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.... (335) ELT 57 (Tri. Mumbai) • Vardhman Industries Ltd. 2011 (271) E.L.T. 381 (P&H) • Bharat Box Factory Ltd. 2007 (218) E.L.T. 355 (P&H) • Auraiya Chamber of Commerce, Allahabad, 1986(4) TMI 50-Supreme Court • KVR Construction,2011 (7) TMI 1334-SC Order • Smt. Sujata Alva TMI 134-Karnataka high Court • M/s Heliocon Agro Chemicals Ltd. TMI 1341-Karnataka high Court • Verma Brothers TMI 1267-CESTAT Chandigarh • M/s ACME Cleantech Solutions Pvt. Ltd. TMI 1711-CESTAT Allahabad • M/s Indian Oil Corporation Ltd. TMI 798-CESTAT Chandigarh • Solaris Chemtech Ltd.-2011 (273) E.L.T. 191 (Kar.) • A.K. Spintex L....