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2018 (3) TMI 343 - AT - Central ExciseManufacture - goods processed/manufactured by the appellants out of the free issue of input materials received from their customers and galvanisation of the manufactured goods received by them from their customers and after the required processes the goods were returned to the customers form whom the input goods were received - Held that: - identical issue decided in the case of M/s Krishna Saa Fabs Pvt. Ltd. Versus CC & CE, Tirupati [2016 (7) TMI 771 - CESTAT HYDERABAD], where it was held that process undertaken by the respondents do not amount to manufacture as the MS rods, plates, angles etc. remain the same even after the process have been carried out. Therefore, there is no new manufacturing process involved. Appeal dismissed - decided against Revenue.
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