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TMI Blog2017 (9) TMI 1756X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Sanjay Jain, DR, for the Respondent. ORDER Per: Justice Satish Chandra, President - The present appeal is filed by the assessee-appellants against the Order-in-Original No. 21/2012 (S.T.), dated 12-6-2012 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is 1-4-2006 to 30-9-2010. 2. The brief facts of the case are that, during the period under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s activity chilling of milk to temperature below 5o Celcius for M/s. SZDUSS Ltd. No other activity like pasteurization etc. is involved. We are of the view that mere chilling of milk to temperature below 5o Celcius for the purpose of its long distance transportation, does not amount to production or processing of goods, as there is no permanent or temporary change in milk other than lowering o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not amount to production or processing of the goods not amounting to the manufacture. We also find that earlier, the Commissioner (Appeals) on this very issue had taken view that chilling of milk is not Business Auxiliary Service covered by Section 65(19)(v) of the Finance Act, 1994. In view of this we hold that impugned order is not sustainable. The same is set aside. The appeal as well as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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