Chilling, Pasteurising & Packing Milk is Manufacture & not business auxiliary service

Shri Vardhman Milk Dairy Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Delhi)

The CESTAT, New Delhi in the case of M/s Shri Vardhman Milk Dairy Pvt. Ltd. v. Commissioner of CGST & Central Excise [Final Order Nos. 50970–50971/2025, dated July 03, 2025] held that the activity of chilling, pasteurisation, standardisation and pouch packing of milk amounts to ‘manufacture’ under Chapter Note 6 of Chapter 4 of the Central Excise Tariff Act, 1985, and therefore cannot be taxed as Business Auxiliary Service under Section 65(19) o

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