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M/s Indus Towers Limited Versus The Commissioner of Central Excise

Manufacturing activity or service - repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The equipments repaired are generally 3-7 years old or are damaged due to transportation or due to fire / floods / rains or are not working efficiently due to any technical defect etc. - Held that - The activity of repair and maintenance proposed to be undertaken by the applicant will not amount to manufacture within the meaning of section 2(f) of the Centr....... + More

 

 

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M/s Indus Towers Limited Versus The Commissioner of Central Excise

 

 

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