https://www.taxtmi.com/caselaws?id=283313 Pre-cast RCC box segments and RCC slabs made to railway-specific design for bridge construction were treated as non-marketable when they were fabricated only for use at the site, became part of the bridge on assembly, and were not shown to be goods known to the commercial market; on that reasoning, no central excise duty was attracted. The same site-bound manufacture and exclusive use also satisfied the exemption conditions under Notification No. 59/90-C.E., because the goods were produced at the construction site for that very work. The commentary further notes that, on these merits, the demand and penalty could not be sustained. en-us Mon, 13 Sep 2004 00:00:00 +0530 Wed, 18 Sep 2019 18:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283313 Pre-cast RCC box segments and RCC slabs made to railway-specific design for bridge construction were treated as non-marketable when they were fabricated only for use at the site, became part of the bridge on assembly, and were not shown to be goods known to the commercial market; on that reasoning, no central excise duty was attracted. The same site-bound manufacture and exclusive use also satisfied the exemption conditions under Notification No. 59/90-C.E., because the goods were produced at the construction site for that very work. The commentary further notes that, on these merits, the demand and penalty could not be sustained. Case-Laws Central Excise Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283313