2015 (12) TMI 1492 - AAR - Central Excise

Duty demand - Manufacture - whether the activity by the applicant of bending, assembly and inspection of end formed tubes amount to manufacturing within the meaning of the Central Excise Act - Held that - The opinion expressed by the Commissioner is correct. Since, there is no dispute on the question as to whether the proposed activity amounts to manufacture or not, it is held that the said activity would amount to manufacture in keeping with the unanimous opinion of the applicant - Appeal disposed of.

Summary

The judgment by the Authority for Advance Rulings determined that the bending, assembly, and inspection of end formed tubes constitute manufacturing under the Central Excise Act. The Commissioner's opinion was considered valid, and the activity was held to be manufacturing based on unanimous agreement.