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Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down and that the laying process is carried out - the respondent has carried out the manufacturing of pipe which is excisable. - Tri

Central Excise
14-4-2018

Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down and that the laying process is carried out - the respondent has carried out the manufacturing of pipe which is excisable. - Tri

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