https://www.taxtmi.com/caselaws?id=249238 The Tribunal ruled in favor of the appellant, determining that their activity of assembling CNG kits did not constitute manufacturing subject to central excise duty. The appellant's payment of sales tax on kit sales and service tax on installations was considered sufficient, with the Tribunal distinguishing the assembly process from manufacturing based on precedent. Consequently, the order demanding central excise duty and penalties was overturned, and the appeal, along with the stay application, was granted. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 06 Jul 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249238 The Tribunal ruled in favor of the appellant, determining that their activity of assembling CNG kits did not constitute manufacturing subject to central excise duty. The appellant's payment of sales tax on kit sales and service tax on installations was considered sufficient, with the Tribunal distinguishing the assembly process from manufacturing based on precedent. Consequently, the order demanding central excise duty and penalties was overturned, and the appeal, along with the stay application, was granted. Case-Laws Central Excise Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249238