2001 (4) TMI 137 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore set aside the demand notice and penalty imposed on technical consultants for fabricating steel storage tanks at a client's site in Tamil Nadu. The Tribunal found that the tanks were fabricated on-site and not liable for Central Excise duty, citing relevant Board's Circular and previous case law. The Tribunal also noted that the evidence of transport presented was not considered in the impugned order. The appeal was allowed.