https://www.taxtmi.com/caselaws?id=87120 Documentary evidence showed that the contracts, purchase orders, price lists, gate passes and RG-1 entries related to the design, manufacture and supply of complete cranes. Although the cranes were moved from the factory in unassembled or disassembled condition because of their bulk, the records read with the buyers' orders showed staged clearance of parts of the same crane and not independent clearance of separate parts. The clearing was therefore treated as clearance of complete cranes for excise purposes, and the contrary view was held unsustainable. en-us Tue, 09 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87120 Documentary evidence showed that the contracts, purchase orders, price lists, gate passes and RG-1 entries related to the design, manufacture and supply of complete cranes. Although the cranes were moved from the factory in unassembled or disassembled condition because of their bulk, the records read with the buyers' orders showed staged clearance of parts of the same crane and not independent clearance of separate parts. The clearing was therefore treated as clearance of complete cranes for excise purposes, and the contrary view was held unsustainable. Case-Laws Central Excise Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87120