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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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