https://www.taxtmi.com/caselaws?id=87002 Fabrication of steel structurals by cutting, drilling, punching and welding customer-supplied materials at the customer's premises did not constitute manufacture for central excise purposes. The activity produced only intermediate items forming part of immovable erection work, and the items did not acquire an independent marketable identity or a distinct commodity character. As no excisable goods came into existence, the duty demand and penalty were not sustainable, and the excise demand was set aside. en-us Thu, 29 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87002 Fabrication of steel structurals by cutting, drilling, punching and welding customer-supplied materials at the customer's premises did not constitute manufacture for central excise purposes. The activity produced only intermediate items forming part of immovable erection work, and the items did not acquire an independent marketable identity or a distinct commodity character. As no excisable goods came into existence, the duty demand and penalty were not sustainable, and the excise demand was set aside. Case-Laws Central Excise Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87002