Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Manufacture - Micro Spray Water Cooling System - the structure ...

Central Excise

December 24, 2016

Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during assembling and cannot be considered as marketable goods attracting central excise duty - AT

View Source

 


 

You may also like:

  1. Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT

  2. Mineral Water Plant assembled at the site of customers – immovable – no excise duty

  3. 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...

  4. Manufacture - assembling of different segment and components of CTC machine - CTC machine when installed at the buyers site by rooting it to ground, would be immovable...

  5. Duty demand - sizing and warping machines which is assembled at site - whether manufacturing activity or not - demand set aside on the ground of jurisdiction and...

  6. The furniture manufactured was cleared in CKD condition for ease of transportation and the respondents were only assembling the parts of the furniture at site - demand...

  7. Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no...

  8. Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process...

  9. Fabrication of structures at site but exempted in Excise, no service tax under BAS

  10. CENVAT Credit - processing of membrane/disc imported for water filter system - activity of repacking after adding some features - not a manufacturing activity - duty...

 

Quick Updates:Latest Updates