https://www.taxtmi.com/caselaws?id=87862 Site-fabricated and erected items embedded in the earth do not satisfy the test of marketable goods and therefore are not excisable. On that basis, the activities carried out through subcontractors within the buyer's premises did not give rise to central excise duty. The contract structure also showed that the subcontractors operated independently with their own workforce and specialization; mere supply of raw materials and quality inspection by the customer did not make them hired labour or convert the customer into the manufacturer. The subcontractors were treated as the manufacturers, so the duty demand and penalty could not be sustained. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87862 Site-fabricated and erected items embedded in the earth do not satisfy the test of marketable goods and therefore are not excisable. On that basis, the activities carried out through subcontractors within the buyer's premises did not give rise to central excise duty. The contract structure also showed that the subcontractors operated independently with their own workforce and specialization; mere supply of raw materials and quality inspection by the customer did not make them hired labour or convert the customer into the manufacturer. The subcontractors were treated as the manufacturers, so the duty demand and penalty could not be sustained. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87862