https://www.taxtmi.com/caselaws?id=117190 Installation and commissioning of integrated GSM network equipment, which had already suffered customs duty and formed part of an immovable, non-marketable system, was treated as prima facie outside central excise manufacture. The Tribunal noted that the activity was essentially installation and commissioning, with service tax already discharged, so the proposed excise demand on the theory of manufacture of transmission apparatus for radio telephony did not appear sustainable at the interim stage. On that basis, a strong prima facie case was made out and full waiver of pre-deposit of duty and penalties was granted pending final hearing. en-us Fri, 30 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117190 Installation and commissioning of integrated GSM network equipment, which had already suffered customs duty and formed part of an immovable, non-marketable system, was treated as prima facie outside central excise manufacture. The Tribunal noted that the activity was essentially installation and commissioning, with service tax already discharged, so the proposed excise demand on the theory of manufacture of transmission apparatus for radio telephony did not appear sustainable at the interim stage. On that basis, a strong prima facie case was made out and full waiver of pre-deposit of duty and penalties was granted pending final hearing. Case-Laws Central Excise Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117190