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2018 (6) TMI 243 - AT - Central ExciseManufacture - the appellants engaged in the manufacture and clearance of circular diffusers and jet diffusers by removing of core, powder coating and reassembling of diffuser with core and clearing them as final products to their customers - it was alleged that the activity do not amount to manufacture - Excise duty demand - Held that:- appellant’s case is squarely covered by Tega India Ltd. [2004 (2) TMI 61 - SUPREME COURT OF INDIA], where it was held that in Circular dated 9th February, 1994 the Board has also clarified that galvanized pipes and tubes continued to be covered by the expression Tubes and Pipes and galvanization does not amount to manufacture - the activity performed by the appellants in respect of circular diffusers and jet diffusers do not amount to manufacture - demand set aside - appeal allowed - decided in favor of appellant.
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