https://www.taxtmi.com/caselaws?id=381661 The Tribunal dismissed the Revenue's appeal, ruling that the fabrication of structures from mild steel plates did not amount to manufacturing for central excise duty purposes. It was held that goods in semi-finished condition, not attaining final form, were not liable to central excise duty. The inclusion of the value of raw materials supplied free of cost in the dutiable threshold computation was also disputed, with the Tribunal finding in favor of the respondent. The activity was deemed a works contract, exempt from central excise duty due to the discharge of tax liabilities under other laws. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 27 Oct 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381661 The Tribunal dismissed the Revenue's appeal, ruling that the fabrication of structures from mild steel plates did not amount to manufacturing for central excise duty purposes. It was held that goods in semi-finished condition, not attaining final form, were not liable to central excise duty. The inclusion of the value of raw materials supplied free of cost in the dutiable threshold computation was also disputed, with the Tribunal finding in favor of the respondent. The activity was deemed a works contract, exempt from central excise duty due to the discharge of tax liabilities under other laws. Case-Laws Central Excise Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381661