https://www.taxtmi.com/caselaws?id=219568 Fabrication of miter bends and reducers from duty-paid pipes at a project site did not amount to manufacture where the items were made in the site workshop and used in the same water-supply project. The record did not support the department's premise that the goods were manufactured in a workshop and removed to the site, and the Tribunal followed its earlier view that similar site-fabricated items are not dutiable manufacture. The central excise demand therefore could not be sustained, and the connected penalty, confiscation and redemption fine also fell. en-us Thu, 04 Oct 2012 00:00:00 +0530 Thu, 28 Feb 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219568 Fabrication of miter bends and reducers from duty-paid pipes at a project site did not amount to manufacture where the items were made in the site workshop and used in the same water-supply project. The record did not support the department's premise that the goods were manufactured in a workshop and removed to the site, and the Tribunal followed its earlier view that similar site-fabricated items are not dutiable manufacture. The central excise demand therefore could not be sustained, and the connected penalty, confiscation and redemption fine also fell. Case-Laws Central Excise Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219568