https://www.taxtmi.com/caselaws?id=101673 Assembly and erection of turbo generating sets and a steam generating set at the project site did not amount to manufacture of marketable excisable goods. The unit was fixed on a concrete foundation through alignment, coupling and grouting, but it remained an installation completed in situ and was not movable property capable of being treated as excisable goods. The arrangement was treated as materially similar to the turbo alternator considered in Triveni Engineering, where dismantling would reduce the unit to its components and the test of permanency and marketability was not met. On that basis, the duty demand and penalties were not sustainable. en-us Thu, 31 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101673 Assembly and erection of turbo generating sets and a steam generating set at the project site did not amount to manufacture of marketable excisable goods. The unit was fixed on a concrete foundation through alignment, coupling and grouting, but it remained an installation completed in situ and was not movable property capable of being treated as excisable goods. The arrangement was treated as materially similar to the turbo alternator considered in Triveni Engineering, where dismantling would reduce the unit to its components and the test of permanency and marketability was not met. On that basis, the duty demand and penalties were not sustainable. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101673