2006 (6) TMI 57 - AT - Central Excise

Manufacture Appellants activity of bringing various duty paid components of Burglar and Fire Alarm systems to a customer s site and thereafter connecting the same not consider as manufacture

Summary

The issue was whether installing duty paid components of security systems at a customer's site constitutes manufacturing of an excisable product. The Tribunal ruled that systems created at the customer's site are not excisable goods, based on previous decisions and Board's order. The lower authority's order was set aside, and the appeal was allowed.