https://www.taxtmi.com/caselaws?id=73856 Fabrication of purlins, trusses, rafters and bracings from steel channels, angles, plates and rounds did not amount to manufacture for excise purposes because the items were only measured, cut, drilled and sized for a specific structure, retained their identity as structural steel sections, and were not shown to be marketable as distinct commercial goods. Mere labour, job work, or use of drawings was insufficient to create a commercially distinct excisable commodity under Section 2(f). The excise demand was therefore unsustainable and no duty was payable on the fabricated structural components. en-us Thu, 19 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73856 Fabrication of purlins, trusses, rafters and bracings from steel channels, angles, plates and rounds did not amount to manufacture for excise purposes because the items were only measured, cut, drilled and sized for a specific structure, retained their identity as structural steel sections, and were not shown to be marketable as distinct commercial goods. Mere labour, job work, or use of drawings was insufficient to create a commercially distinct excisable commodity under Section 2(f). The excise demand was therefore unsustainable and no duty was payable on the fabricated structural components. Case-Laws Central Excise Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73856