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2016 (10) TMI 28 - AT - Central ExciseManufacture - Nature of activity - iron /steel articles subjected to various processes like cutting, bending, punching and making holes - proprietor admitted that articles are manufactured by them - invoices clearly state that the goods supplied after cutting and drilling etc. resulting in emergence of completely different products - Held that:- it is found that the impugned order is specific and categorical on the factual issue. There is no material evidence to contradict the factual finding by the lower authority that activity can not be treated as manufacturing and no excise duty is leviable on it. - Decided against the Revenue
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