Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (7) TMI 194 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... we hold that the appellants were not the manufacturers of the ductings and air grills and hence had no liability for payment of duty of excise on the fabricated items. The impugned order holding the appellants to be the manufacturers liable for payment of duty cannot be sustained. Accordingly, we set aside the impugned order and allow this appeal.
|