https://www.taxtmi.com/caselaws?id=167129 Fabricated storage tanks, steam trap tanks, pipe and pipe fittings erected at site were treated as infrastructure-type items rather than complete machinery, so they fell within the exemption under Notification No. 118/75-C.E. and were not liable to excise duty. The remaining disputed items were held dutiable. The question whether items valued at Rs. 10,39,407 were manufactured in premises amounting to a factory under the Factories Act, 1948 was not finally resolved and was left for further inquiry and evidence. en-us Mon, 30 Jul 1984 00:00:00 +0530 Sat, 06 Dec 2014 16:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167129 Fabricated storage tanks, steam trap tanks, pipe and pipe fittings erected at site were treated as infrastructure-type items rather than complete machinery, so they fell within the exemption under Notification No. 118/75-C.E. and were not liable to excise duty. The remaining disputed items were held dutiable. The question whether items valued at Rs. 10,39,407 were manufactured in premises amounting to a factory under the Factories Act, 1948 was not finally resolved and was left for further inquiry and evidence. Case-Laws Central Excise Mon, 30 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167129