https://www.taxtmi.com/caselaws?id=105452 Manufacture for excise purposes was treated as absent where diesel generating sets were assembled at customers' sites through contractors, the assessee had no factory, and the record did not show that the assessee itself manufactured or assembled the sets at its own premises. The majority held that mere supply of components and delivery of a completed set description did not constitute manufacture, especially where site assembly could result in immovable property rather than excisable goods. The demand was also held unsustainable because the Department failed to show that the alleged sites of assembly fell within the adjudicating authority's territorial jurisdiction. One member dissented, favouring remand for de novo examination of the evidence. en-us Fri, 09 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105452 Manufacture for excise purposes was treated as absent where diesel generating sets were assembled at customers' sites through contractors, the assessee had no factory, and the record did not show that the assessee itself manufactured or assembled the sets at its own premises. The majority held that mere supply of components and delivery of a completed set description did not constitute manufacture, especially where site assembly could result in immovable property rather than excisable goods. The demand was also held unsustainable because the Department failed to show that the alleged sites of assembly fell within the adjudicating authority's territorial jurisdiction. One member dissented, favouring remand for de novo examination of the evidence. Case-Laws Central Excise Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105452