https://www.taxtmi.com/caselaws?id=115829 The Tribunal set aside the demand against the appellants regarding the manufacturing of Telephone Exchange, ruling in their favor and allowing the appeal. Evidence demonstrated that the appellants supplied parts cleared on duty payment, while the Department of Telecommunication clarified that their staff installed the Exchanges. Purchase orders indicated the appellants only supplied parts, supported by payment terms that showed no evidence of manufacturing or assembling by the appellants. en-us Thu, 16 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 15:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115829 The Tribunal set aside the demand against the appellants regarding the manufacturing of Telephone Exchange, ruling in their favor and allowing the appeal. Evidence demonstrated that the appellants supplied parts cleared on duty payment, while the Department of Telecommunication clarified that their staff installed the Exchanges. Purchase orders indicated the appellants only supplied parts, supported by payment terms that showed no evidence of manufacturing or assembling by the appellants. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115829