https://www.taxtmi.com/caselaws?id=95784 The case addressed whether fabrication of parts for metal structures constitutes manufacturing requiring duty payment. The Collector determined that fabrication of elements attached to earth does not amount to manufacture, as simple operations like cutting and drilling do not create a new commodity. In another scenario, where sub-assemblies were assembled into a specific structure before installation, the Tribunal remanded the matter for a fresh decision on marketability and limitation aspects. The issue of marketability was pivotal in establishing excisability, with the Tribunal emphasizing the need for proof of marketability before classifying goods as excisable. The Commissioner was directed to reassess marketability and limitation aspects, leading to the appeal being allowed for further consideration. en-us Tue, 12 Dec 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95784 The case addressed whether fabrication of parts for metal structures constitutes manufacturing requiring duty payment. The Collector determined that fabrication of elements attached to earth does not amount to manufacture, as simple operations like cutting and drilling do not create a new commodity. In another scenario, where sub-assemblies were assembled into a specific structure before installation, the Tribunal remanded the matter for a fresh decision on marketability and limitation aspects. The issue of marketability was pivotal in establishing excisability, with the Tribunal emphasizing the need for proof of marketability before classifying goods as excisable. The Commissioner was directed to reassess marketability and limitation aspects, leading to the appeal being allowed for further consideration. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95784