https://www.taxtmi.com/caselaws?id=260476 The Tribunal ruled in favor of the appellant, a Public Sector Undertaking providing telecommunication services, concluding that their assembly, installation, and commissioning of switching systems, power plants, and inverters did not amount to manufacturing under the Central Excise Act. The decision was based on the finding that no new distinct commodity emerged post-installation, aligning with previous tribunal decisions and industry practices. The Tribunal set aside duty demands and penalties imposed by the Department, emphasizing the significance of technical descriptions, industry norms, and legal precedents in determining duty liability for manufacturing activities. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sat, 13 Feb 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260476 The Tribunal ruled in favor of the appellant, a Public Sector Undertaking providing telecommunication services, concluding that their assembly, installation, and commissioning of switching systems, power plants, and inverters did not amount to manufacturing under the Central Excise Act. The decision was based on the finding that no new distinct commodity emerged post-installation, aligning with previous tribunal decisions and industry practices. The Tribunal set aside duty demands and penalties imposed by the Department, emphasizing the significance of technical descriptions, industry norms, and legal precedents in determining duty liability for manufacturing activities. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260476