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2016 (12) TMI 1221 - CESTAT KOLKATAManufacture - Micro Spray Water Cooling System - whether ‘Micro Spray Water Cooling System’, firmly fixed to the ground, fabricated and installed by the appellant will attract central excise duty as goods manufactured at site? - Held that: - From the photographs of the assembled structure brought to the notice of the bench and the method of construction, it is observed that after assembling of the pipes, nozzles, joints etc. the resultant product gets embedded/ attached to the concrete structure and is not removable by simple activities of unbolting of nuts and bolts. Theoretical possibility of dismantling such structure will result into breaking of plastic pipes and parts - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - appeal allowed - decided in favor of appellant-assessee.
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