https://www.taxtmi.com/caselaws?id=87359 Mere cutting, punching, drilling, welding and shaping of steel for use in construction did not amount to manufacture because no distinct excisable product emerged, so the duty demand on that activity failed. Cement blocks fabricated at the construction site and used in the same site's godown and store construction fell within the section 11C exemption for site-made building material covered by Chapter 68, so they were not liable to duty. On that basis, the duty demand and penalty were unsustainable and relief followed. en-us Wed, 04 Jun 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87359 Mere cutting, punching, drilling, welding and shaping of steel for use in construction did not amount to manufacture because no distinct excisable product emerged, so the duty demand on that activity failed. Cement blocks fabricated at the construction site and used in the same site's godown and store construction fell within the section 11C exemption for site-made building material covered by Chapter 68, so they were not liable to duty. On that basis, the duty demand and penalty were unsustainable and relief followed. Case-Laws Central Excise Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87359