https://www.taxtmi.com/caselaws?id=304 Site fabrication of a submarine dock roof structure, gantry beam rail, dock gates and allied components from duty-paid steel did not result in excisable goods because the items were integrated into the dry dock, fixed to the earth and not marketable as movable goods. The Tribunal treated the cutting, welding, drilling and riveting as processes that produced part of an immovable structure rather than manufactured goods. On that basis, the activity did not amount to manufacture and the duty demand could not be sustained. en-us Wed, 22 Jun 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304 Site fabrication of a submarine dock roof structure, gantry beam rail, dock gates and allied components from duty-paid steel did not result in excisable goods because the items were integrated into the dry dock, fixed to the earth and not marketable as movable goods. The Tribunal treated the cutting, welding, drilling and riveting as processes that produced part of an immovable structure rather than manufactured goods. On that basis, the activity did not amount to manufacture and the duty demand could not be sustained. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304