https://www.taxtmi.com/caselaws?id=352906 Site-based fabrication or erection carried out under the customer's specifications, drawings, supervision and control, with materials and design supplied by the customer and consideration limited to labour charges, is not treated as manufacture for central excise purposes, so no duty is attracted on that activity. Goods supported by photographs and a certificate from the Development Commissioner (Handicrafts) as falling within the handicrafts category are eligible for exemption under Notification No. 76/86-CE, and the claim cannot be rejected without rebuttal evidence. The Departmental challenge therefore failed and the demand was dropped. en-us Wed, 12 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352906 Site-based fabrication or erection carried out under the customer's specifications, drawings, supervision and control, with materials and design supplied by the customer and consideration limited to labour charges, is not treated as manufacture for central excise purposes, so no duty is attracted on that activity. Goods supported by photographs and a certificate from the Development Commissioner (Handicrafts) as falling within the handicrafts category are eligible for exemption under Notification No. 76/86-CE, and the claim cannot be rejected without rebuttal evidence. The Departmental challenge therefore failed and the demand was dropped. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352906