https://www.taxtmi.com/caselaws?id=217886 Steel structurals fabricated at site for a power project were treated as excisable goods because the cutting, drilling, welding and fabrication produced identifiable movable components such as trusses, purlins, bracings, girders and towers with distinct commercial identity and marketability before erection. The fact that the items were later fixed to the earth did not remove the levy where manufacture had already occurred. The Board circular noted that while a turnkey project as a whole is not excisable, its separately manufactured components remain dutiable in the normal course. On that basis, duty and penalty were held leviable and the order dropping the proceedings was unsustainable. en-us Wed, 21 Dec 2011 00:00:00 +0530 Mon, 29 Oct 2012 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217886 Steel structurals fabricated at site for a power project were treated as excisable goods because the cutting, drilling, welding and fabrication produced identifiable movable components such as trusses, purlins, bracings, girders and towers with distinct commercial identity and marketability before erection. The fact that the items were later fixed to the earth did not remove the levy where manufacture had already occurred. The Board circular noted that while a turnkey project as a whole is not excisable, its separately manufactured components remain dutiable in the normal course. On that basis, duty and penalty were held leviable and the order dropping the proceedings was unsustainable. Case-Laws Central Excise Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217886