https://www.taxtmi.com/caselaws?id=337715 Fabrication and on-site installation of curtain wall or structural glazing using aluminium frames and pre-cut glass for a specific project does not amount to manufacture where the assembled components do not emerge as a distinct, commercially marketable product. The process was treated as an indivisible works contract for installation as part of the civil structure, not as a supply of independently marketable glazed panels. On that basis, the activity fell outside manufacture for central excise purposes and was not exigible to central excise duty. en-us Wed, 11 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337715 Fabrication and on-site installation of curtain wall or structural glazing using aluminium frames and pre-cut glass for a specific project does not amount to manufacture where the assembled components do not emerge as a distinct, commercially marketable product. The process was treated as an indivisible works contract for installation as part of the civil structure, not as a supply of independently marketable glazed panels. On that basis, the activity fell outside manufacture for central excise purposes and was not exigible to central excise duty. Case-Laws Central Excise Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337715