https://www.taxtmi.com/caselaws?id=123101 The Tribunal upheld the dropping of duty demand on an 'induction furnace' installed at a factory, rejecting the Revenue's argument that the respondents should be considered 'manufacturers' due to their involvement in the erection and commissioning process. The Tribunal found that the property in the furnace transferred to the factory only upon completion by the engineers from the supplier company. The decision was supported by a similar case precedent where the department accepted a similar arrangement. The appeal was dismissed, affirming the Commissioner (Appeals) decision. en-us Thu, 06 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 13:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123101 The Tribunal upheld the dropping of duty demand on an 'induction furnace' installed at a factory, rejecting the Revenue's argument that the respondents should be considered 'manufacturers' due to their involvement in the erection and commissioning process. The Tribunal found that the property in the furnace transferred to the factory only upon completion by the engineers from the supplier company. The decision was supported by a similar case precedent where the department accepted a similar arrangement. The appeal was dismissed, affirming the Commissioner (Appeals) decision. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123101