2010 (1) TMI 204

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..... acturing alcohol-based perfumes and pharmaceutical products for various input-suppliers. According to the appellant, this activity stood excluded from the purview of “business auxiliary service” inasmuch as it amounts to ‘manufacture’ under section 2(f) of the Central Excise Act. In the light of the decision of Rubicon Formulations (P.) Ltd. v. CC,CE&ST 2010 -TMI - 76121 - CESTAT, MUMBAI, held tha .....

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..... ity stood excluded from the purview of "business auxiliary service" inasmuch as it amounts to 'manufacture' under section 2(f) of the Central Excise Act. The ld. Counsel for the appellant submits that this legal position is squarely covered by the Board's Circular dated 27-10-2008 issued from F.No. 249/1/2006-CX-4. He further submits that this issue has been decided by this Tribunal in the case of .....

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