https://www.taxtmi.com/caselaws?id=204671 A fabricated M.S. vessel/tank was held not to have reached the stage of complete, ready-for-use excisable goods because the department did not prove that it was complete, usable, or removed. Since liability to central excise duty cannot arise merely from fabrication at site, and the record showed no clearing, use, or intended manufacturing deployment before seizure, duty demand could not be sustained. On those facts, the question of who was the manufacturer and the applicability of Notification No. 67/95 did not require examination. en-us Tue, 12 Oct 2010 00:00:00 +0530 Tue, 31 May 2011 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204671 A fabricated M.S. vessel/tank was held not to have reached the stage of complete, ready-for-use excisable goods because the department did not prove that it was complete, usable, or removed. Since liability to central excise duty cannot arise merely from fabrication at site, and the record showed no clearing, use, or intended manufacturing deployment before seizure, duty demand could not be sustained. On those facts, the question of who was the manufacturer and the applicability of Notification No. 67/95 did not require examination. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204671