https://www.taxtmi.com/caselaws?id=108444 A sulphur melter manufactured in the factory before installation in a tank was treated as excisable goods, because manufacture had already taken place and later fitting that made removal difficult did not negate excisability. On the facts, the melter existed as a manufactured product prior to being attached, so it could not be denied treatment as capital goods for Modvat purposes merely because it was fixed to the tank. The operative principle was that manufacture attracts central excise duty, and subsequent installation does not by itself alter the product's excisable character. en-us Tue, 11 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 15:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108444 A sulphur melter manufactured in the factory before installation in a tank was treated as excisable goods, because manufacture had already taken place and later fitting that made removal difficult did not negate excisability. On the facts, the melter existed as a manufactured product prior to being attached, so it could not be denied treatment as capital goods for Modvat purposes merely because it was fixed to the tank. The operative principle was that manufacture attracts central excise duty, and subsequent installation does not by itself alter the product's excisable character. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108444