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2018 (2) TMI 792 - AT - Central ExciseManufacture - Appellants carried out fabrication activity across all parts of the country and offered complete structure and execution and installation of the structure - whether the activity amounts to manufacture? - Held that: - In the present case, the appellants have no workshop to carry out the fabrication like cutting, welding, grinding etc. The appellants gave the work to a sub-contractor who assembles structure at the customer site. The structure constructed at the customer’s site has no marketability except to the customer concern. Similar view was observed by the Hon’ble Bombay High Court in the case of Shapoorji Pallonji [2005 (4) TMI 91 - HIGH COURT OF JUDICATURE AT BOMBAY] where it was observed that the cutting / drilling / welding steel channels angles, etc. and thereafter erecting, them does not amounts to excisable production. Appeal allowed - decided in favor of appellant
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