https://www.taxtmi.com/forum/issue?id=2072 Goods produced at a project site are excisable if they possess independent marketability and thus require separate excise registration for the site. However, goods manufactured and actually used in construction at that same site may be exempt under the applicable site-manufacture exemption if all conditions of the notification are satisfied. Subcontracting does not alter the test: the subcontractor's tax status depends on whether the manufactured items qualify as excisable goods or meet the site-use exemption, and service tax considerations may separately apply. en-us Sat, 24 Jul 2010 10:05:29 +0530 Thu, 23 Jan 2025 15:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2072 Goods produced at a project site are excisable if they possess independent marketability and thus require separate excise registration for the site. However, goods manufactured and actually used in construction at that same site may be exempt under the applicable site-manufacture exemption if all conditions of the notification are satisfied. Subcontracting does not alter the test: the subcontractor's tax status depends on whether the manufactured items qualify as excisable goods or meet the site-use exemption, and service tax considerations may separately apply. Discussion-Forum Central Excise Sat, 24 Jul 2010 10:05:29 +0530 https://www.taxtmi.com/forum/issue?id=2072