Fabrication of steel structurals not treated as manufacture where no excisable goods arose from the activity.

Fabrication of steel structurals such as columns, girders and trusses was treated as not amounting to manufacture on the facts considered, so no excisable goods arose from the activity. The Tribunal followed its earlier ruling on the same point and held that the classification adopted in the impugned order could not stand where the activity did not result in excisable goods. The departmental order was therefore set aside and the assessee succeeded.

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Issues: Whether fabrication of steel structurals such as columns, girders and trusses amounts to manufacture and is excisable.

Analysis: The Tribunal followed its earlier decision holding that fabrication of steel structurals, on the facts of the case, does not amount to manufacture. Since the activity was held not to result in excisable goods, the classification adopted in the impugned order could not survive.

Conclusion: The fabrication activity did not amount to manufacture and was not excisable; the assessee succeeded and the departmental order was set aside.

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