To the similar effect is the majority decision in case of M/s Jyoti Limited Vs. CCE Vadodara 2008 (9) STR 373 (Tri-Ahmd.), laying down that appellant being only manufacturer of the goods and not an engineering firm, providing of technical assistance can not be held to be consulting engineering services, in as much as technical services covers services in areas of advice, consultancy and technical assistance and not other additional services.