https://www.taxtmi.com/caselaws?id=97291 A subcontractor that undertakes fabrication and erection work independently, using its own machinery and labour, may be treated as the manufacturer of steel structurals even if the customer supplies raw materials or the principal contractor supplies consumables. For excisability, manufacture alone is not enough; commercial identity and marketability must also be established. Because marketability had not been examined, the duty demand could not be sustained on the existing record. The matter was remanded for fresh consideration of marketability and valuation issues, including exclusion of erection charges and the claimed rebate, while the finding on manufacture remained undisturbed. en-us Wed, 05 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97291 A subcontractor that undertakes fabrication and erection work independently, using its own machinery and labour, may be treated as the manufacturer of steel structurals even if the customer supplies raw materials or the principal contractor supplies consumables. For excisability, manufacture alone is not enough; commercial identity and marketability must also be established. Because marketability had not been examined, the duty demand could not be sustained on the existing record. The matter was remanded for fresh consideration of marketability and valuation issues, including exclusion of erection charges and the claimed rebate, while the finding on manufacture remained undisturbed. Case-Laws Central Excise Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97291