https://www.taxtmi.com/caselaws?id=72507 Mere cutting, drilling, welding, fastening, riveting and assembling of duty-paid steel sections at a project site did not amount to manufacture under central excise law because the members retained their identity as structural components and no commercially new and distinct article emerged. The site used for the fabrication and erection work was treated as part of a construction project, not a factory in the statutory sense. The fabricated members, being incorporated into a permanent works contract and not marketable as movable goods, were not goods exigible to central excise duty. The Department's appeals therefore failed and the excise demand was set aside. en-us Wed, 21 May 1986 00:00:00 +0530 Fri, 20 May 2011 10:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72507 Mere cutting, drilling, welding, fastening, riveting and assembling of duty-paid steel sections at a project site did not amount to manufacture under central excise law because the members retained their identity as structural components and no commercially new and distinct article emerged. The site used for the fabrication and erection work was treated as part of a construction project, not a factory in the statutory sense. The fabricated members, being incorporated into a permanent works contract and not marketable as movable goods, were not goods exigible to central excise duty. The Department's appeals therefore failed and the excise demand was set aside. Case-Laws Central Excise Wed, 21 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72507