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TMI Blog2018 (7) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... s, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944 - demand of service tax do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. ST/294/2011 - 41284/2018 - Dated:- 12-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Murugappan, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued proposing to demand service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri S.Murugappan submitted that the authorities below failed to conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs (P) Ltd. Vs. Collector of Central Excise 1990 (49) ELT 326 (SC). 3. On behalf of the department, ld. AR Shri R. Subramaniam reiterated the findings in the impugned order. He stressed that even after lamination, no new product emerges and therefore the process does not amount to manufacture. 4. Heard both sides. 5. The issue for consideration is whether the activity of lamination of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (supra), the activity of lamination of duty paid kraft paper with polyethylene resulting in polyethelene kraft paper was held to be manufacture under section 2(f) of Central Excise Act, 1944. In Paper Products Ltd. Vs. Commissioner of Central Excise, Mumbai 2014 (304) ELT 145, the issue was whether processing of laminating / metalizing of duty paid film used for packaging purpose would amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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