LPG Bullets' Installation Exempt from Excise Duty Due to Immovable Status, Not Considered Manufacturing Activity Under Central Excise Rules.

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....Valuation - includibility - bought out items and other manufacturing activity carried out at the site - The said activity of erection and installation, is not amount to manufacture - if at all any activity by any imagination is amount to manufacture, by virtue of immovability of LPG Bullets, the activities at site cannot be charged to excise duty - AT....