Process amounting to manufacture or not - Immovable property or ...
Court Rules Workstations, Partitions, and Tables Assembly Not Manufacturing; Deemed Immovable Property by Commissioner.
February 25, 2019
Case Laws Central Excise AT
Process amounting to manufacture or not - Immovable property or not - workstations, partitions, storage units, tables etc. Came into existence, piece by piece, at the site of the customers and were permanently embedded/fixed to the ground - commissioner has rightly set aside the demand.
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