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Turnkey Assembly Not ‘Manufacture’ as No Excisable Goods Emerge at Site: CESTAT Bangalore
Case Law Details
- Case Name
- Larsen & Toubro (ECC Division) Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Larsen & Toubro (ECC Division) Vs Commissioner of Central Excise (CESTAT Bangalore)
The CESTAT Bangalore adjudicated appeals arising from an Order-in-Original dated 31.05.2012, which had confirmed central excise duty demand, interest, and penalties against the appellant on the ground that its activities amounted to manufacture. The Tribunal examined two key issues: whether the activities undertaken constituted “manufacture” under the Central Excise Act, 1944, and whether invocation of the extended period of limitation was justified.
The appellant was engaged in executi...
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