Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 203 - AT - Central ExciseDemands - hydrogen trolleys and helium quads - department makes a submission that the cylinders were fitted in the premises of the appellant and hence the manufacture of hydrogen trolleys, helium quads by the appellant is proved – no evidence to dispute that impugned structures were mfd. by job-worker - Even otherwise mere fitting of cylinders in the slots meant for them and testing will not amount to manufacture - question of adding the value of cylinders to determine the value does not arise
|