https://www.taxtmi.com/caselaws?id=167220 Fabrication of steel members by cutting, drilling and welding duty-paid plates, channels, angles, joists and beams did not amount to manufacture for central excise because the processed items retained their essential identity and did not emerge as a new and distinct commercial commodity. The erected shed also was not excisable goods, as once fixed to the concrete foundation and permanently embedded it became immovable property. Mere assembly or site fabrication is insufficient for levy unless it produces a commercially different article; on these facts, no central excise duty was attracted. en-us Sat, 05 May 1984 00:00:00 +0530 Thu, 11 Dec 2014 18:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167220 Fabrication of steel members by cutting, drilling and welding duty-paid plates, channels, angles, joists and beams did not amount to manufacture for central excise because the processed items retained their essential identity and did not emerge as a new and distinct commercial commodity. The erected shed also was not excisable goods, as once fixed to the concrete foundation and permanently embedded it became immovable property. Mere assembly or site fabrication is insufficient for levy unless it produces a commercially different article; on these facts, no central excise duty was attracted. Case-Laws Central Excise Sat, 05 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167220