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Central Excise - Highlights / Catch Notes

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Process amounting to manufacture - Green Houses - Revenue was of ...

Central Excise

November 10, 2022

Process amounting to manufacture - Green Houses - Revenue was of the view that 'greenhouses' are put up as elements to be assembled on site, and appellant was manufacturer of greenhouses where they supply the raw material and carry out erection/ installation also - This is a question of fact and needs to be ascertained from the facts available on the records. - Matter restored back - AT

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