https://www.taxtmi.com/caselaws?id=89542 An electric arc furnace erected and installed at site, embedded in the earth and incapable of removal without destruction, was held not to be excisable goods. Applying the settled test of marketability, the reasoning was that the furnace was not manufactured as a movable finished article in a factory and brought to site for assembly; instead, it became an integral part of the premises through foundation, bolting and construction work. Because the structure was immovable and could not be marketed as such, erection and installation of the plant did not amount to manufacture of goods liable to central excise duty. The appeals were allowed. en-us Fri, 15 May 1998 00:00:00 +0530 Tue, 27 Sep 2011 18:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89542 An electric arc furnace erected and installed at site, embedded in the earth and incapable of removal without destruction, was held not to be excisable goods. Applying the settled test of marketability, the reasoning was that the furnace was not manufactured as a movable finished article in a factory and brought to site for assembly; instead, it became an integral part of the premises through foundation, bolting and construction work. Because the structure was immovable and could not be marketed as such, erection and installation of the plant did not amount to manufacture of goods liable to central excise duty. The appeals were allowed. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89542