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 wh

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