https://www.taxtmi.com/caselaws?id=350598 The Appellate Tribunal CESTAT MUMBAI allowed the appeal against the confirmation of demand and penalty imposition for manufacturing various articles of iron steel. The Tribunal determined that the appellant's activity of fabricating iron and steel structures on-site did not amount to "manufacture" for excise duty purposes. Relying on legal precedents and judicial interpretations, the Tribunal concluded that the fabrication work using materials supplied by the principal did not attract excise duty liability. The decision aligned with previous rulings and emphasized the importance of permanency in determining manufacturing status for excise duty. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350598 The Appellate Tribunal CESTAT MUMBAI allowed the appeal against the confirmation of demand and penalty imposition for manufacturing various articles of iron steel. The Tribunal determined that the appellant's activity of fabricating iron and steel structures on-site did not amount to "manufacture" for excise duty purposes. Relying on legal precedents and judicial interpretations, the Tribunal concluded that the fabrication work using materials supplied by the principal did not attract excise duty liability. The decision aligned with previous rulings and emphasized the importance of permanency in determining manufacturing status for excise duty. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350598