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1. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

2. Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

3. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

4. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

5. Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

6. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

7. Manufacture - process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been...

8. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

9. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

10. The appellant undertook several activities on bought-out items, raising the issue of whether these processes amounted to manufacture liable for excise duty. For certain...

11. Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may...

12. Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the...

13. Valuation - Business Auxiliary Service (BAS) - Sizing of coal is an incidental and ancillary process to make coal marketable and thus complete “manufacture” of coal and...

14. CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit...

15. CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the...