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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Manufacture - the steel structures were undeniably fabricated at ...


On-site fabricated steel structures deemed immovable; demand for fabrication costs dismissed by authority.

July 20, 2016

Case Laws     Central Excise     AT

Manufacture - the steel structures were undeniably fabricated at site, by assembling them piece by piece, the structure came into existence as they were erected at site and as correctly held by adjudicating authority, the structures fabricated are fixed to the earth - demand set aside - AT

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