https://www.taxtmi.com/caselaws?id=107288 The Tribunal allowed the appeal by remanding the case for further evaluation to determine the marketability of the goods and the manufacturer of the machineries and equipments. The Appellants' argument that the items, fabricated on-site, should not be considered excisable goods due to becoming part of immovable property was considered, emphasizing the need for goods to be capable of being brought to the market for sale to be liable for excise duty. The issue of the Appellants' status as manufacturers was also addressed, with the Tribunal highlighting the importance of examining contracts with job workers to ascertain the manufacturer of the goods. en-us Tue, 04 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107288 The Tribunal allowed the appeal by remanding the case for further evaluation to determine the marketability of the goods and the manufacturer of the machineries and equipments. The Appellants' argument that the items, fabricated on-site, should not be considered excisable goods due to becoming part of immovable property was considered, emphasizing the need for goods to be capable of being brought to the market for sale to be liable for excise duty. The issue of the Appellants' status as manufacturers was also addressed, with the Tribunal highlighting the importance of examining contracts with job workers to ascertain the manufacturer of the goods. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107288