https://www.taxtmi.com/caselaws?id=1434 Installation and erection of duty-paid components at the customer's premises for fire alarm, burglar alarm, access control and CCTV systems did not amount to manufacture of excisable goods, because the integrated system came into existence only at the site. Relying on earlier Tribunal decisions and the Board order cited before it, the Tribunal treated the activity as part of construction and erection rather than manufacturing. The demand was therefore not sustainable, and the lower authority's order was set aside. en-us Mon, 19 Jun 2006 00:00:00 +0530 Mon, 14 Apr 2008 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1434 Installation and erection of duty-paid components at the customer's premises for fire alarm, burglar alarm, access control and CCTV systems did not amount to manufacture of excisable goods, because the integrated system came into existence only at the site. Relying on earlier Tribunal decisions and the Board order cited before it, the Tribunal treated the activity as part of construction and erection rather than manufacturing. The demand was therefore not sustainable, and the lower authority's order was set aside. Case-Laws Central Excise Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1434