https://www.taxtmi.com/caselaws?id=330201 Steel structures fabricated and erected at a project site from supplied materials were treated as non-excisable because they came into existence only through site-based assembly and were fixed to the earth. The analysis relied on the settled position that turnkey erection activity is not, by itself, manufacture of marketable goods, and noted that the Board's clarification on site-assembled plant and machinery supported that view. The distinction from the cited larger bench decision was that the structures were not movable goods at any stage. On that footing, the duty demand was held unsustainable and the order dropping duty, interest and penalty was sustained. en-us Thu, 02 Jun 2016 00:00:00 +0530 Wed, 07 Feb 2018 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330201 Steel structures fabricated and erected at a project site from supplied materials were treated as non-excisable because they came into existence only through site-based assembly and were fixed to the earth. The analysis relied on the settled position that turnkey erection activity is not, by itself, manufacture of marketable goods, and noted that the Board's clarification on site-assembled plant and machinery supported that view. The distinction from the cited larger bench decision was that the structures were not movable goods at any stage. On that footing, the duty demand was held unsustainable and the order dropping duty, interest and penalty was sustained. Case-Laws Central Excise Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330201