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2018 (1) TMI 159 - CESTAT MUMBAIManufacture - Appellants carried out fabrication activity across all parts of the country and offered complete structure and execution and installation of the structure - Held that: - the appellants have no workshop to carry out the fabrication like cutting, welding, grinding etc. The appellants gave the work to a sub-contractor who assembles structure at the customer site. The structure constructed at the customer's site has no marketability except to the customer concern - in the case of Executive Engineer, Fabrication Workshop MPSEB v. CCE [2004 (7) TMI 228 - CESTAT, NEW DELHI], the Tribunal observed that the activity of cutting, punching etc. from MS Rods, MS Channels, etc. for producing transformed structure does not amount to manufacture - appeal allowed.
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