Excise duty on fabrication

Exemption for fabrication activity at site is exempted for ch. 7308 and 68.

However, if the fabrication activity is done outside the site premises / (extended site), excise duty is applicable.

Further, it has to be ascertained whether, the fabrication activity amounts to " manufacture" (a new and distinct commodity arises).  If so, excise duty is chargeable, else service tax wil become applicable.

Sir,

I agree with above opinion. In my view this is the good opinion.