https://www.taxtmi.com/caselaws?id=90612 The Tribunal allowed three appeals brought by a manufacturing company concerning excise duty liability on machinery items manufactured at the project site. The Tribunal upheld the appellants' position that projects, as immovable property, are not subject to excise duty as they do not qualify as 'goods.' Relying on previous Tribunal and Supreme Court decisions, the Tribunal concluded that the assembly of components at the site did not amount to manufacturing the entire project, thus exempting it from excise duty. The appeals were allowed, granting relief to the appellants. en-us Mon, 20 Oct 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90612 The Tribunal allowed three appeals brought by a manufacturing company concerning excise duty liability on machinery items manufactured at the project site. The Tribunal upheld the appellants' position that projects, as immovable property, are not subject to excise duty as they do not qualify as 'goods.' Relying on previous Tribunal and Supreme Court decisions, the Tribunal concluded that the assembly of components at the site did not amount to manufacturing the entire project, thus exempting it from excise duty. The appeals were allowed, granting relief to the appellants. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90612