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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Manufacture - digital local telephone exchange - Whether ...

Central Excise

June 13, 2015

Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged - AT

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  1. Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and...

  2. Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - AT

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  6. Activity of installation of solar system falls under the category of ‘Erection, Installation and Commissioning Service’ - AT

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