2012 (9) TMI 928 - HC - Central Excise

Manufacture - The respondent-assessee received duty paid MS angles, MS Rods, MS Plates and MS Channels and undertook the process of cutting of the angles, rods, plates and channels as per customer specification and drilled holes to the cut pieces, to facilitate fastening with bolts and nuts while erecting towers. The assessee was supplying these parts for erection of towers - Whether the items cleared by the respondents are dutiable and excisable? - Held that - the parts fabricated by the respondents are not dutiable and there was no process of manufacture involved - appeal dismissed - decided against Revenue.

Summary

The High Court of Andhra Pradesh dismissed the Revenue's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the duty liability of parts fabricated by an assessee for tower erection. The Tribunal's decision was upheld as no substantial question of law arose for consideration.