https://www.taxtmi.com/caselaws?id=96406 Aluminium sheets bought in cut sizes, drilled and fastened to a steel framework as roof and side coverings were held not to result in a new commercially distinct product. Applying the settled test that central excise is attracted only when manufacture produces identifiable and marketable goods with a different name, character or use, the fabricated aluminium structure was treated as non-excisable. The Revenue's reliance on Sirpur Paper Mills was distinguished because that case involved a different factual setting in which a new marketable commodity had emerged. No central excise duty was therefore leviable on the aluminium structure. en-us Thu, 07 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96406 Aluminium sheets bought in cut sizes, drilled and fastened to a steel framework as roof and side coverings were held not to result in a new commercially distinct product. Applying the settled test that central excise is attracted only when manufacture produces identifiable and marketable goods with a different name, character or use, the fabricated aluminium structure was treated as non-excisable. The Revenue's reliance on Sirpur Paper Mills was distinguished because that case involved a different factual setting in which a new marketable commodity had emerged. No central excise duty was therefore leviable on the aluminium structure. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96406