2018 (10) TMI 556

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..... rovisions of the Finance Act, 1994. 2. The issue involved in this case is that the appellant is engaged in providing two kinds of activities namely, Production of castings out of brass scrap purchased from market manufacturing. These castings are subjected to machining and grinding and finally sold to them and the appellants also received materials from customer viz. elbow, cocks & valves' and subjected them to process of grinding and machining. 3. In the order impugned, the Commissioner (Appeal) has upheld that the activity in the second category of goods comes within the purview of Business Auxiliary Service as defined under Finance Act, 1994 and not the manufacturing activity as claimed by the appellant and upheld by the Lower Adjudica .....

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..... 21 -- Of copper chains Kg 16%   7419 10 29 -- Other Kg 16%     -- Other:       7419 91 00 -- Cast, moulded, stamped or forged, but not further worked Kg 16%   7419 10 -- Other   16%   7419 99 10 -- Reservoirs, tanks vats and similar containers of a capacity above 300 1 kg 16%   7419 99 20 -- Articles of copper alloys electroplated with nickelsilver kg 16%   7419 99 30 -- Articles of Brass kg 16%   7419 99 40 -- Copper worked articles kg 16%   7419 99 90 -- Other articles of copper kg 16% And Heading No. Subheading No.   Description of goods   Rate of Duty 84.81     Taps, cocks, valves and .....

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..... s never crossed the Threshold limit of SSI exemption and therefore not taken the Central Excise Registration. He further submitted that in view of above, it is absolutely clear that the process under taken by the appellant falls within the purview of manufacturing activity. He also drew out attention towards the definition of Business Auxiliary Service which is reproduced as under:- "Business Auxiliary Service"- Section 65 (19) of Finance Act, 1994 with respect of Business Auxiliary Service does not include any activity that amount to manufacture within the meaning of Section 2(f) of the Central Excise, Act. Therefore, the appellant has correctly not paid the Service Tax under the provisions of the Finance Act. 5. The Ld. DR on the other .....

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