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2017 (6) TMI 902 - AT - Central ExciseManufacture - whether the fabrication and erection of steel structural by M/s. Saba Engineering Pvt. Ltd. at the site of the respondent amounts to manufacture or not? - Held that: - the issue was a contentious issue during the relevant period which travelled upto the Larger Bench of the Tribunal and the Larger Bench in the case of Mahindra & Mahindra Ltd. Vs. Commissioner of Central Excise, Aurangabad & Ors. [2005 (11) TMI 103 - CESTAT, NEW DELHI], where it was held that The immovable iron and steel structures not being goods will not fall under Heading 73.08 of the Excise Tariff. The structurals after fabrication become immovable property and not capable of being shifted - The Larger Bench in the above decision has observed that when the structural are fixed to the earth they are not excisable. Appeal dismissed - decided against Revenue.
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