https://www.taxtmi.com/caselaws?id=89977 The Tribunal ruled in favor of the appellants, determining that the items in question, including structural components used in various constructions, are not considered "goods" subject to Central Excise Duty. The Tribunal found that the activities undertaken did not result in the manufacture of new goods, as the processes involved did not create identifiable new goods. Citing previous judicial decisions, including the Supreme Court's ruling in a similar case, the Tribunal concluded that the items, being part of immovable structures, do not meet the criteria for levy of Central Excise Duty. As a result, the appeals were allowed, and the demands for Central Excise Duty were set aside. en-us Fri, 12 Feb 1999 00:00:00 +0530 Fri, 07 Jun 2019 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89977 The Tribunal ruled in favor of the appellants, determining that the items in question, including structural components used in various constructions, are not considered "goods" subject to Central Excise Duty. The Tribunal found that the activities undertaken did not result in the manufacture of new goods, as the processes involved did not create identifiable new goods. Citing previous judicial decisions, including the Supreme Court's ruling in a similar case, the Tribunal concluded that the items, being part of immovable structures, do not meet the criteria for levy of Central Excise Duty. As a result, the appeals were allowed, and the demands for Central Excise Duty were set aside. Case-Laws Central Excise Fri, 12 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89977