https://www.taxtmi.com/caselaws?id=88317 Material handling equipment such as trollies, bins and pallets was treated as excluded from the scope of Notification No. 217/86 because it was used for storage, stacking and movement of materials as part of the manufacturing process. The fabrication activity was treated as in-house manufacture rather than independent work because the appellants supplied raw material and consumables, provided machinery, and retained control and supervision over the process within their factory. Interest under Section 11AB was stated to be inapplicable for the relevant demand period, so no interest liability arose on that footing. en-us Wed, 21 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88317 Material handling equipment such as trollies, bins and pallets was treated as excluded from the scope of Notification No. 217/86 because it was used for storage, stacking and movement of materials as part of the manufacturing process. The fabrication activity was treated as in-house manufacture rather than independent work because the appellants supplied raw material and consumables, provided machinery, and retained control and supervision over the process within their factory. Interest under Section 11AB was stated to be inapplicable for the relevant demand period, so no interest liability arose on that footing. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88317