https://www.taxtmi.com/caselaws?id=234350 Fabrication of steel structures at site for incorporation into an immovable construction project, on job-work using material supplied by the petitioner and under its supervision, did not amount to manufacture under section 2(f) of the Central Excise and Salt Act, 1944. Because the activity produced no excisable movable goods, no central excise duty was leviable under section 3, and the demand and penalty notice lacked jurisdiction. The interpretation was reinforced by the exemption notification for goods fabricated at site for use in construction work, which was consistent with excluding such on-site erection work from excise liability. en-us Mon, 09 Jan 2012 00:00:00 +0530 Sat, 08 Jun 2013 11:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234350 Fabrication of steel structures at site for incorporation into an immovable construction project, on job-work using material supplied by the petitioner and under its supervision, did not amount to manufacture under section 2(f) of the Central Excise and Salt Act, 1944. Because the activity produced no excisable movable goods, no central excise duty was leviable under section 3, and the demand and penalty notice lacked jurisdiction. The interpretation was reinforced by the exemption notification for goods fabricated at site for use in construction work, which was consistent with excluding such on-site erection work from excise liability. Case-Laws Central Excise Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234350