2012 (11) TMI 354

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..... factured by the appellants - no ground for demanding excise duty for the activity of putting together different items of food in a tray, and serving it with their label inserted in the pouch of cultery to be used Their name card put in the cutlery package can at best convey a message that catering is done by the Appellants and not that the goods are manufactured by the Appellants – waiver of pre-d .....

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..... am etc manufactured by other manufacturers and then it is served, along with the cultery pack showing their name as caterers. 2. Revenue is making out a case that the complete tray is an item manufactured with the brand name of the appellant and they have to pay excise duty on such items classifying the product under sub-heading 2108.99 of the Central Excise Tariff which covers edible preparatio .....

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..... for demanding excise duty for the activity of putting together different items of food in a tray, and serving it with their label inserted in the pouch of cultery to be used Their name card put in the cutlery package can at best convey a message that catering is done by the Appellants and not that the goods are manufactured by the Appellants. Therefore, we grant waiver of duty for admission of ap .....

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