https://www.taxtmi.com/caselaws?id=95470 The Appellate Tribunal CEGAT, Mumbai ruled that the conveyor system assembled by the appellant did not amount to manufacture under Section 2(f) of the Act and was not subject to duty. The Tribunal found that the system became immovable property once assembled and that the process of dismantling it did not constitute manufacturing. Consequently, the Tribunal allowed the appeal, overturned the duty demand, and provided for any necessary relief as per the law. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95470 The Appellate Tribunal CEGAT, Mumbai ruled that the conveyor system assembled by the appellant did not amount to manufacture under Section 2(f) of the Act and was not subject to duty. The Tribunal found that the system became immovable property once assembled and that the process of dismantling it did not constitute manufacturing. Consequently, the Tribunal allowed the appeal, overturned the duty demand, and provided for any necessary relief as per the law. Case-Laws Central Excise Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95470