https://www.taxtmi.com/caselaws?id=768841 CESTAT Bangalore held that installation of structural glazing, aluminum doors, aluminum partitions, and office interiors does not constitute manufacturing under Section 2(f) of Central Excise Act. The fabricated items become part of civil construction and cannot be shifted or dismantled without damage, making them immovable property rather than marketable products. Since no new distinct marketable product emerges and installed goods cannot be removed as movable property, excise duty demand was unsustainable. Appeal allowed, impugned order set aside. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768841 CESTAT Bangalore held that installation of structural glazing, aluminum doors, aluminum partitions, and office interiors does not constitute manufacturing under Section 2(f) of Central Excise Act. The fabricated items become part of civil construction and cannot be shifted or dismantled without damage, making them immovable property rather than marketable products. Since no new distinct marketable product emerges and installed goods cannot be removed as movable property, excise duty demand was unsustainable. Appeal allowed, impugned order set aside. Case-Laws Central Excise Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768841