https://www.taxtmi.com/caselaws?id=165718 Fully manufactured excisable goods must be entered in the prescribed stock records when manufacture is complete; postponing accounting until customer inspection or approval does not avoid contravention, so confiscation and penalty for unaccounted tanks were sustained. By contrast, erection, installation and assembly work carried out at the customer's site did not produce a separately marketable movable commodity, and consultancy or trading activity was likewise outside central excise; the duty demand on erection and installation charges was therefore unsustainable. en-us Fri, 10 Jul 1981 00:00:00 +0530 Fri, 08 Aug 2014 11:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165718 Fully manufactured excisable goods must be entered in the prescribed stock records when manufacture is complete; postponing accounting until customer inspection or approval does not avoid contravention, so confiscation and penalty for unaccounted tanks were sustained. By contrast, erection, installation and assembly work carried out at the customer's site did not produce a separately marketable movable commodity, and consultancy or trading activity was likewise outside central excise; the duty demand on erection and installation charges was therefore unsustainable. Case-Laws Central Excise Fri, 10 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165718