https://www.taxtmi.com/highlights?id=46835 Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of Central Excise Act - the Amending N.No.01/2008-CE is applicable only in those cases where the processes undertaken does not amount to manufacture - activity at Roorkee was of manufacturing nature - benefit of exemption correctly availed by them en-us Wed, 29 May 2019 07:23:44 +0530 Wed, 29 May 2019 07:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46835 Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of Central Excise Act - the Amending N.No.01/2008-CE is applicable only in those cases where the processes undertaken does not amount to manufacture - activity at Roorkee was of manufacturing nature - benefit of exemption correctly availed by them Highlights Central Excise Wed, 29 May 2019 07:23:44 +0530 https://www.taxtmi.com/highlights?id=46835