https://www.taxtmi.com/caselaws?id=96295 Fabrication of beams, trusses and purlins for factory roofing did not amount to manufacture for excise purposes because the steel sections were cut, drilled, punched and assembled at site as parts of an immovable roofing structure. Once affixed, the columns, beams, trusses and purlins became part of the structure and did not emerge as excisable goods merely because fabrication work was performed. The Tribunal also found the cited monovertical crystalliser ruling inapplicable on the facts. Accordingly, the excise demand could not be sustained. en-us Thu, 21 Dec 2000 00:00:00 +0530 Tue, 20 Dec 2011 16:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96295 Fabrication of beams, trusses and purlins for factory roofing did not amount to manufacture for excise purposes because the steel sections were cut, drilled, punched and assembled at site as parts of an immovable roofing structure. Once affixed, the columns, beams, trusses and purlins became part of the structure and did not emerge as excisable goods merely because fabrication work was performed. The Tribunal also found the cited monovertical crystalliser ruling inapplicable on the facts. Accordingly, the excise demand could not be sustained. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96295