No Excise Duty on Steel Structures forming part of Permanent Civil Construction: CESTAT

Sri Saraswathi Propeller Works Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In a landmark case at the CESTAT Chennai, Sri Saraswathi Propeller Works went head to head with the Commissioner of GST & Central Excise. The core contention was whether steel structures that are part of permanent civil construction and not designed as goods are exempt from excise duty. Analysis: The case sprang from a situation where Sri Saraswathi Propeller Works allegedly evaded central excise duty on manufactured/fabricated goods. Upon investigation, it was discovered that the clea...