2014 (1) TMI 559

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..... like cheese, jam etc. are manufactured by the appellants. Thus, we do not see any ground for demanding excise duty for the activity of putting together different items of food in a tray and serving it with their label. 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 - Followin .....

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..... er items like dal, rice, curry, etc. are packed separately. On them, there is no brand name and these items are heated before they are served on the aircraft. On the aircraft, dal, rice etc. are heated and they are placed in the tray along with items like butter, jam etc. manufactured by other manufacturers and then it is served. 2. Revenue is making out a case that the complete tray is an item .....

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..... items of food in one tray does not amount to manufacture. The appellants are not giving any impression that the items like cheese, jam etc. are manufactured by the appellants. Thus, we do not see any ground for demanding excise duty for the activity of putting together different items of food in a tray and serving it with their label. Their name card put in the cutlery package can at best convey a .....

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