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2019 (2) TMI 1369 - AT - Central ExciseProcess amounting to manufacture or not - Immovable property or not - workstations, partitions, storage units, tables etc. Came into existence, piece by piece, at the site of the customers and were permanently embedded/fixed to the ground - Held that:- The Commissioner has aptly considered the items for purpose of holding whether the processes under taken amount to manufacture as per the test laid down in the order of Hon’ble Supreme Court in case of Craft Interiors [2006 (10) TMI 2 - SUPREME COURT OF INDIA] - However in their appeal revenue has failed to consider the complete findings recorded by Commissioner in respect of each item. There is no merit in the revenue's appeal - appeal of Revenue dismissed.
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