2000 (12) TMI 506 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by the appellant, who subcontracted fabrication of roofing structures for factories, overturning the Collector's decision that the activities constituted manufacture. The Tribunal applied the ratio of a Bombay High Court judgment and found the fabricated sections became part of the structure and were immovable. The appeals were allowed, and the impugned orders were set aside.