https://www.taxtmi.com/caselaws?id=381483 The Tribunal ruled that the assembly and erection of an RO Water Treatment Plant does not amount to "manufacture" under the Central Excise Act, as the plant, once erected, cannot be dismantled without damage. It was held that the plant does not qualify as "goods" subject to Central Excise duty, as it becomes an immovable structure upon erection. The demand for Central Excise duty was deemed time-barred, and the impugned order was set aside, granting relief to the appellant. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381483 The Tribunal ruled that the assembly and erection of an RO Water Treatment Plant does not amount to "manufacture" under the Central Excise Act, as the plant, once erected, cannot be dismantled without damage. It was held that the plant does not qualify as "goods" subject to Central Excise duty, as it becomes an immovable structure upon erection. The demand for Central Excise duty was deemed time-barred, and the impugned order was set aside, granting relief to the appellant. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381483