https://www.taxtmi.com/caselaws?id=90018 Fabricated steel structurals such as columns, trusses, purlins and roofing frames used captively within a factory for erecting sheds were treated as part of immovable structural works rather than distinct excisable goods, so no duty was attracted. The fabrication activities of cutting, drilling, welding and riveting were regarded as intermediate processes only and not as manufacture. The analysis followed the Tribunal's earlier view on captive-use structural fabrications and concluded that the assessee was not liable to excise duty on the steel structures or on the fabrication activity. en-us Wed, 10 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90018 Fabricated steel structurals such as columns, trusses, purlins and roofing frames used captively within a factory for erecting sheds were treated as part of immovable structural works rather than distinct excisable goods, so no duty was attracted. The fabrication activities of cutting, drilling, welding and riveting were regarded as intermediate processes only and not as manufacture. The analysis followed the Tribunal's earlier view on captive-use structural fabrications and concluded that the assessee was not liable to excise duty on the steel structures or on the fabrication activity. Case-Laws Central Excise Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90018