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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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