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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Excisability/movability - 'Fired Heater' fabricated at site - ...


Revenue Fails to Prove Movability of Site-Fabricated Fired Heater; Demand Dismissed Under Excise Law.

June 20, 2018

Case Laws     Central Excise     AT

Excisability/movability - 'Fired Heater' fabricated at site - Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire heater, demand do not sustain.

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