https://www.taxtmi.com/caselaws?id=106819 Fabrication of steel structures such as trusses, beams, purlins and columns by cutting, drilling, welding and site erection was treated as an intermediate process in the course of erection work, not as manufacture. The Tribunal applied its earlier ruling that processing duty-paid steel materials at site in this manner does not, by itself, bring the resulting structures within central excise liability. On that basis, the fabricated goods were held not to be excisable manufactured products, and the duty demand and impugned order were set aside. en-us Fri, 09 Jul 1999 00:00:00 +0530 Thu, 15 Mar 2012 17:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106819 Fabrication of steel structures such as trusses, beams, purlins and columns by cutting, drilling, welding and site erection was treated as an intermediate process in the course of erection work, not as manufacture. The Tribunal applied its earlier ruling that processing duty-paid steel materials at site in this manner does not, by itself, bring the resulting structures within central excise liability. On that basis, the fabricated goods were held not to be excisable manufactured products, and the duty demand and impugned order were set aside. Case-Laws Central Excise Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106819