https://www.taxtmi.com/caselaws?id=362036 Fabrication of storage tanks from customer-supplied steel sheets in the factory was treated as manufacture because the process brought a distinct product into existence. Excise duty was held chargeable on the manufacture itself, not on the tanks' later installation or end use. The objection that the tanks were embedded in the earth was rejected as irrelevant to duty liability once manufacture occurred before clearance. The non-marketability argument also failed because the tanks were procured under a job-work arrangement, and the department's valuation method was upheld. The duty demand and impugned order were sustained. en-us Mon, 21 May 2018 00:00:00 +0530 Thu, 20 Jun 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362036 Fabrication of storage tanks from customer-supplied steel sheets in the factory was treated as manufacture because the process brought a distinct product into existence. Excise duty was held chargeable on the manufacture itself, not on the tanks' later installation or end use. The objection that the tanks were embedded in the earth was rejected as irrelevant to duty liability once manufacture occurred before clearance. The non-marketability argument also failed because the tanks were procured under a job-work arrangement, and the department's valuation method was upheld. The duty demand and impugned order were sustained. Case-Laws Central Excise Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362036