https://www.taxtmi.com/caselaws?id=434785 The Tribunal ruled in favor of the appellant, determining that the activities of fabrication and installation of Retail Visual Identity constituted a works contract service rather than manufacturing excisable goods. It held that the fabricated goods became immovable property upon installation, not subject to central excise duty. The Tribunal also found that the extended period of limitation was not applicable, and the Revenue had incorrectly valued the goods. The impugned order was set aside, granting the appellants consequential benefits. en-us Wed, 01 Mar 2023 00:00:00 +0530 Thu, 28 Sep 2023 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434785 The Tribunal ruled in favor of the appellant, determining that the activities of fabrication and installation of Retail Visual Identity constituted a works contract service rather than manufacturing excisable goods. It held that the fabricated goods became immovable property upon installation, not subject to central excise duty. The Tribunal also found that the extended period of limitation was not applicable, and the Revenue had incorrectly valued the goods. The impugned order was set aside, granting the appellants consequential benefits. Case-Laws Central Excise Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434785