The bench found that chrome plating on gravure printing cylinders was essential to the manufacture of duty-paid goods by the principal manufacturer
In the recent ruling,the Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Afflatus Gravures Pvt Ltd by upholding the Service Tax exemption for their essential chrome plating process. Afflatus Gravures Pvt Ltd,the appellant-assesse, carried out chrome plating on gravure printing cylinders through an electroplating process and collected job charges…
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