9911796707
TMI Blog2015 (4) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... ng packaging services because while every process of manufacture may not amount to manufacture, Manufacture includes any process incidental or ancillary to the completion of a manufactured product as per Section 2(f) of Central Excise Act, 1944. Thus for a manufacturer of goods, packing them (prior to their clearance) is a process of manufacture and not provision of service. In the case of Maa Sharada Wine Traders (2008 (3) TMI 319 - MADHYA PRADESH HIGH COURT), the M.P. High Court has categorically held that manufacturing process does not necessarily include excisable goods, but also includes process incidental or ancillary to completion of manufactured product. - Following this decision - Decided in favour of assessee. - Appeal No.ST/312/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants have argued that (i) they were manufacturers of liquor and bottling, sealing, labelling, etc. were part of the overall process of manufacture upto the point of clearance and therefore they cannot be said to have provided Packaging Services . (ii) Their case is covered by the judgements in the cases of Maa Sharda Wine Traders Vs. CCE [2009 (15) (STR 3 (M.P.)] and Kedia Castle Delleon Industries Ltd. Vs. CCE [ 2011 (22) STR 15 (Tri. Del.)]. 4. Ld. Departmental Representative on the other hand states that as the charges for packaging activities were recovered separately, it cannot be said to be integral part of the manufacturing process and that the judgement of High Court of Madhya Pradesh in the case of Maa Sharada Wine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing the said order, the M.P. High Court overruled the decision in the case of Vidhachal Distilleries Pvt. Ltd. Vs. State of M.P. [2006 (3) STR 723 (MP)]. As regards the contention of the Departmental Representative that in the present case the appellants were doing additional activities in addition to those covered in the case of Maa Sharada Wine Traders (supra), suffice to say that when the activities involved in the case of Maa Sharada Wine Traders were held to be covered under manufacture, the activities involved in the case of Maa Sharada Wine Traders (supra) plus some more would be covered under manufacture even more. Indeed in the case of Kedia Castle Delleon Industries Ltd. (supra) (as the appellants were earlier known), following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
