https://www.taxtmi.com/caselaws?id=377480 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal regarding duty demand on fabrication activities under the Central Excise Tariff Act, 1985. It determined that the fabrication work, involving cutting, welding, and assembling, outsourced to a sub-contractor and assembled at the customer's site, did not constitute dutiable manufacture under the Central Excise Act, 1944. Relying on previous decisions and established legal principles, the Tribunal found that the activities did not meet the criteria for duty imposition, as they lacked marketability beyond the customer, as per relevant case law from the Bombay High Court and Supreme Court. en-us Fri, 01 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 07:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377480 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal regarding duty demand on fabrication activities under the Central Excise Tariff Act, 1985. It determined that the fabrication work, involving cutting, welding, and assembling, outsourced to a sub-contractor and assembled at the customer's site, did not constitute dutiable manufacture under the Central Excise Act, 1944. Relying on previous decisions and established legal principles, the Tribunal found that the activities did not meet the criteria for duty imposition, as they lacked marketability beyond the customer, as per relevant case law from the Bombay High Court and Supreme Court. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377480