https://www.taxtmi.com/caselaws?id=165753 Processes carried out on steel materials for erection work do not amount to manufacture where the original steel substantially retains its identity and no new goods with a distinct character emerge. Components such as columns, trusses, beams, girders and similar items used to facilitate assembly at site were treated as ancillary to construction, so the excise duty demand under Item 68 was unsustainable. The absence of any identifiable duty-confirmed goods also undermined the demand. No basis existed for alleging intentional evasion, so penalty was likewise unwarranted. en-us Tue, 15 Dec 1981 00:00:00 +0530 Mon, 11 Aug 2014 10:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165753 Processes carried out on steel materials for erection work do not amount to manufacture where the original steel substantially retains its identity and no new goods with a distinct character emerge. Components such as columns, trusses, beams, girders and similar items used to facilitate assembly at site were treated as ancillary to construction, so the excise duty demand under Item 68 was unsustainable. The absence of any identifiable duty-confirmed goods also undermined the demand. No basis existed for alleging intentional evasion, so penalty was likewise unwarranted. Case-Laws Central Excise Tue, 15 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165753