https://www.taxtmi.com/caselaws?id=75203 Site fabrication and erection of a composite primary reformer package that results in an immovable property, rather than marketable goods with independent existence, does not amount to manufacture for Central Excise purposes; no duty is payable on such fabricated items. The extended period of limitation was also not available because the assessee acted under a bona fide belief and the record did not establish suppression or the other elements needed for extended limitation. Penalty therefore could not survive, and the demand failed on both merits and limitation. en-us Thu, 12 Mar 2009 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75203 Site fabrication and erection of a composite primary reformer package that results in an immovable property, rather than marketable goods with independent existence, does not amount to manufacture for Central Excise purposes; no duty is payable on such fabricated items. The extended period of limitation was also not available because the assessee acted under a bona fide belief and the record did not establish suppression or the other elements needed for extended limitation. Penalty therefore could not survive, and the demand failed on both merits and limitation. Case-Laws Central Excise Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75203