https://www.taxtmi.com/caselaws?id=346006 The Appellate Tribunal CESTAT Chandigarh ruled that the appellant's activities of assembling and installing telephone exchanges did not amount to manufacturing under Central Excise Law. As no new goods emerged post-installation, the appellant was not liable to pay Central Excise Duty. The demands proposed in the show cause notice were deemed unsustainable, leading to the appeal being allowed in favor of the appellant. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346006 The Appellate Tribunal CESTAT Chandigarh ruled that the appellant's activities of assembling and installing telephone exchanges did not amount to manufacturing under Central Excise Law. As no new goods emerged post-installation, the appellant was not liable to pay Central Excise Duty. The demands proposed in the show cause notice were deemed unsustainable, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346006