2010 (6) TMI 275

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..... tion of structures at site for their clients, which activity amounts to manufacture resulting in emergence of excisable items - no Excise duty is being paid on the same, as the same is exempted in terms of Notification No. 67/1995 - fabrication of various goods at site does not amount to manufacture as has been held in various decisions of the Tribunal like in the case of Dodsal (P.) Ltd. v. CCE 2 .....

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..... ich activity amounts to manufacture resulting in emergence of excisable items. However, no Excise duty is being paid on the same, as the same is exempted in terms of Notification No. 67/1995. Accordingly, it stand contended before us that inasmuch as they are engaged in manufacture of excisable goods, activity undertaken by them cannot be considered to be a service being provided to their clients .....

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..... mounts to emergence of excisable goods. As such, the applicability of the judgment in the case of Dodsal (P.) Ltd. (supra) was not accepted. Accordingly, the Bench held that as the activity undertaken by the appellant amounts to manufacture in terms of provisions of section 2(f) of Central Excise Act, no service tax, can be levied and demanded on the same. Learned JDR appearing for the Revenue fai .....

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