https://www.taxtmi.com/highlights?id=54019 Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and fabrication and then only goods are being taken for assembly, erection or commissioning at a given petrol pump - By no stretch of imagination, the benefit of Notification No. 12/2012-CE can be extended to a manufacturing activity which is being undertaken at a factory and thereafter the fully manufactured pre-fabricated structures are taken in the form of the CKD/SKD condition for installation at the given site. en-us Wed, 15 Jul 2020 12:17:43 +0530 Wed, 15 Jul 2020 12:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54019 Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and fabrication and then only goods are being taken for assembly, erection or commissioning at a given petrol pump - By no stretch of imagination, the benefit of Notification No. 12/2012-CE can be extended to a manufacturing activity which is being undertaken at a factory and thereafter the fully manufactured pre-fabricated structures are taken in the form of the CKD/SKD condition for installation at the given site. Highlights Central Excise Wed, 15 Jul 2020 12:17:43 +0530 https://www.taxtmi.com/highlights?id=54019