https://www.taxtmi.com/caselaws?id=115465 The Tribunal held that steel trestles fabricated at a site for supporting pipelines were not considered manufactured goods for the purpose of Central Excise duty. The trestles were deemed part of permanent civil construction, designed for installation and not for sale as movable goods. The Tribunal referred to a dictionary definition of trestles to support its decision, ultimately setting aside the previous order and ruling in favor of the appellant. en-us Thu, 26 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115465 The Tribunal held that steel trestles fabricated at a site for supporting pipelines were not considered manufactured goods for the purpose of Central Excise duty. The trestles were deemed part of permanent civil construction, designed for installation and not for sale as movable goods. The Tribunal referred to a dictionary definition of trestles to support its decision, ultimately setting aside the previous order and ruling in favor of the appellant. Case-Laws Central Excise Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115465