Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2000 (12) TMI 506 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by the appellant, who subcontracted fabrication of roofing structures for factories, overturning the Collector's decision that the activities constituted manufacture. The Tribunal applied the ratio of a Bombay High Court judgment and found the fabricated sections became part of the structure and were immovable. The appeals were allowed, and the impugned orders were set aside.
|