https://www.taxtmi.com/caselaws?id=80215 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Kerala State Electricity Board in a case concerning excise duty liability on poles manufactured by contractors. The Tribunal determined that the contractors, not the Board, were the actual manufacturers of the poles based on contractual terms and agreements. As a result, the demand for excise duty from the Board was deemed unjustified. The appeal was allowed, the Collector's order was set aside, and any necessary consequential relief was granted. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 15 Jun 2011 15:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80215 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Kerala State Electricity Board in a case concerning excise duty liability on poles manufactured by contractors. The Tribunal determined that the contractors, not the Board, were the actual manufacturers of the poles based on contractual terms and agreements. As a result, the demand for excise duty from the Board was deemed unjustified. The appeal was allowed, the Collector's order was set aside, and any necessary consequential relief was granted. Case-Laws Central Excise Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80215