https://www.taxtmi.com/caselaws?id=80628 The tribunal dismissed the appeals, ruling that assembling and erecting the dairy plant constituted manufacturing of excisable goods. It upheld the assessment based on the entire contract value, including bought-out items, and deemed the erected items as excisable goods subject to excise duty. The tribunal emphasized that assembling components into a new commodity falls within the definition of manufacture under the Act, in line with legal precedents and principles. en-us Thu, 26 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80628 The tribunal dismissed the appeals, ruling that assembling and erecting the dairy plant constituted manufacturing of excisable goods. It upheld the assessment based on the entire contract value, including bought-out items, and deemed the erected items as excisable goods subject to excise duty. The tribunal emphasized that assembling components into a new commodity falls within the definition of manufacture under the Act, in line with legal precedents and principles. Case-Laws Central Excise Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80628