https://www.taxtmi.com/caselaws?id=93104 Fabrication and erection of steel structurals at site was held not to amount to manufacture because the processes did not produce a new, distinct and marketable commodity with separate identity, use and character; the structures were treated as part of an immovable structure and not excisable goods. Duty also could not be fastened on the appellants because the fabrication was admittedly carried out by independent sub-contractors, and liability, if any, lay on the actual manufacturer rather than on a coordinating contractor. On that reasoning, the demand and penalty were unsustainable. en-us Thu, 13 Jan 2000 00:00:00 +0530 Tue, 08 Nov 2011 14:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93104 Fabrication and erection of steel structurals at site was held not to amount to manufacture because the processes did not produce a new, distinct and marketable commodity with separate identity, use and character; the structures were treated as part of an immovable structure and not excisable goods. Duty also could not be fastened on the appellants because the fabrication was admittedly carried out by independent sub-contractors, and liability, if any, lay on the actual manufacturer rather than on a coordinating contractor. On that reasoning, the demand and penalty were unsustainable. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93104