Excise Demand Quashed Because Manufacturing Cannot Be Treated as Service: CESTAT Delhi

Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods Respondent & Service Tax and Central Excise (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi concerned a dispute relating to Cenvat credit and the treatment of job work activities undertaken by the appellant. The appellant is engaged in the manufacture of Copper, Brass, and Phosphor Bronze sheets, strips, foils and similar products falling under tariff headings 7409 and 7410 of the First Schedule to the Central Excise Tariff Act, 1985. In addition to manufacturing its own p...