Manufacturing activity or repair activity - activity carried out ...
Repair Work on Compressor Deemed Non-Manufacturing, Alters Tax Obligations Under Central Excise Regulations.
September 7, 2015
Case Laws Central Excise AT
Manufacturing activity or repair activity - activity carried out by the Appellant on the defective compressor is clearly an activity of repair and by no stretch of imagination, it can be called as ‘manufacture' - AT
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