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2019 (9) TMI 1156 - MADRAS HIGH COURTLevy of Central Excise Duty - transformer structural materials, otherwise known as tower parts and structure part which consists of clamps, different types of channel cross arms, stay set and transformer structure special clamps cleared as non excisable during the period of 2009 to 2013 - HELD THAT:- The Department had accepted the petitioner's stand till the year 2008 that there was no manufacturing activity and in the present impugned order in original, a contrary stand has been taken that the activities of the petitioner is a manufacturing activity and is a taxable commodity. When the CESTAT has already held that the petitioner's activities involved in the present Writ Petition to be a non manufacturing activity and such a ratio has already been upheld by the Hon'ble Apex Court, the present impugned order, passed on the basis that the petitioner's activity is a manufacturing activity, cannot be sustained. Petition allowed.
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