Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 291 - AT - Central ExciseManufacture - whether the activity of cutting, drilling, punching hole bending/welding amount to manufacture in terms of section 2 (f) of CEA, 1944 or not? - Held that: - in the case of Mahindra & Mahindra Ltd. [2005 (11) TMI 103 - CESTAT, NEW DELHI] it has been held that the activity of cutting,drilling, punching hole bending/welding amount to manufacture and liable to pay duty under heading 73.08 - the photographs of certain items which show that they have undertaken the activity of cutting, drilling, punching hole but in some cases, welding has also taken place. In that circumstance, the correct quantification of demand is not ascertainable, therefore, the matter needs examination at the end of the adjudicating authority - appeal allowed by way of remand.
|