https://www.taxtmi.com/caselaws?id=166857 Cement concrete poles manufactured to specification remain excisable goods at removal, notwithstanding self-use, absence of ordinary market sales, or subsequent embedding in the ground. Manufacturing undertaken through contractors under the Board's control attributes manufacturer status to the Board; Article 285 and the claimed factory-use exemption do not remove liability where the installation sites are not factories. Unassessed removals without excise compliance fall within Rule 9(2), and deliberate evasion may invoke the extended limitation period and penalty under Rule 173Q. Worker-strength exemption claims and insufficiently examined workshop-material issues require factual adjudication where unresolved. en-us Tue, 21 Feb 1984 00:00:00 +0530 Mon, 10 Nov 2014 14:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166857 Cement concrete poles manufactured to specification remain excisable goods at removal, notwithstanding self-use, absence of ordinary market sales, or subsequent embedding in the ground. Manufacturing undertaken through contractors under the Board's control attributes manufacturer status to the Board; Article 285 and the claimed factory-use exemption do not remove liability where the installation sites are not factories. Unassessed removals without excise compliance fall within Rule 9(2), and deliberate evasion may invoke the extended limitation period and penalty under Rule 173Q. Worker-strength exemption claims and insufficiently examined workshop-material issues require factual adjudication where unresolved. Case-Laws Central Excise Tue, 21 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166857