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        Case ID :
        Central Excise

        Valuation - manufacturing / construction at site -...

        Tax Benefits Denied for Pre-Fab Canopies; Manufacturing at Factory Excludes Eligibility under Notification No. 12/2012-CE.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and fabrication and then only goods are being taken for assembly, erection or commissioning at a given petrol pump - By no stretch of imagination, the benefit of Notification No. 12/2012-CE can be extended to a manufacturing activity which is being undertaken at a factory and thereafter the fully manufactured pre-fabricated structures are taken in the form of the CKD/SKD condition for installation at the given site.
                                Note: It is a system-generated summary and is for quick reference only.
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