2014 (1) TMI 771

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mises. When the goods were cleared from the appellant’s factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits. In our view, the said activity undertaken by the appellant, prima facie, would fall under the definition of manufacture under Section 2(f) of Central Excise Act, 1944. In view of the foregoing, the appellant has made out a prima facie case for waiver .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant has not undertaken any activity of manufacture and hence he has not discharged Service Tax liability under the category of Business Auxiliary Service. 3. Ld. Counsel appearing on behalf of the appellant, would take us through the Order-in-Appeal and explained the manufacturing process of Barbie Dolls , Hot Wheel Kits which are manufactured and cleared from their factory premises. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ade by both sides, we find that there is no dispute as to the fact that the appellant herein had received from M/s Mattel Toys (India) Pvt. Ltd., the parts of the Barbie Dolls as well as the Hot Wheel Kits, which they assembled in the factory premises. When the goods were cleared from the appellant s factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits. In ou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X