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TMI Blog2013 (9) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... y requirement - marketing of fertilizer cannot be take place without packaging. Pre- deposit of duty – court granted unconditional waiver from pre-deposit of dues - stay granted. - ST/106/12 - S/359/13/CSTB/C-I - Dated:- 25-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr Nankani, Adv. For the Respondent : Mr. P N Das, Comm. (AR) Per: P R Chandrasekharan 1. The appeal and stay application are directed against order-in-original No. GOA/ST/16/Commr/11-12 dated 30/11/2011 passed by the Commissioner of Service Tax, Panaji, Goa. 2. The appellant, M/s. New Era Handling Agency (M/s. NEHA in short), Goa, are engaged in providing packaging activity services in relation to fertilizer manufactured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause 21, the requirement with regard to the packing and marketing are enumerated apart from the weight and size of the package. Thus, the packing of fertilizer is a statutory activity under the Fertilizer Control Order, without which the fertilizer cannot be marketed. Section 2(f) of the Central Excise Act, 1944 defines "manufacture" to include any process, incidental or ancillary to the completion of a manufactured product. The manufacture of fertilizer is complete only when the packaging is done. The definition of packaging activity in 65(76b) of the Finance Act, 1994, excludes packaging of fertilizer since the said section excludes any activity which amounts to manufacture under Section 2(f) of the Central Excise Act, 1944. He also reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven after packaging, fertilizer remains fertilizer and therefore, the process of the packaging undertaken in the instant case will not come within the purview of "manufacture" as defined in Section 2(f) of the Central Excise Act, 1944. 5. We have carefully considered the submissions made by both the sides. 5.1 From the Fertiliser (Control) Order, 1985, it is clear that the fertilizer cannot be marketed without packaging, in the manner specified under the said order and thus packaging of fertilizer is a statutory requirement. If that be so, marketing of fertilizer cannot be take place without packaging. Under Section 2(f)(i) of the Central Excise Act, 1944, "manufacture" includes any process incidental or ancillary to the completion of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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