Process amounting to manufacture - goods installed at site - ...
Installing Goods On-Site Isn't Manufacturing If Dismantled Items Become Scrap: Fails Movability Test Under Central Excise Laws.
February 6, 2019
Case Laws Central Excise AT
Process amounting to manufacture - goods installed at site - test of movability - if the curtain wall/AWs, cladding are pulled down or dismantled, it would result in scrap only - cannot be held has manufacture
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