https://www.taxtmi.com/caselaws?id=34548 Assembly of duty-paid parts at site did not, by itself, create excisable goods where the waste water treatment plant became functional only after complete erection and embedding in civil works. For central excise, manufacture must result in a new commercial product that is movable and marketable; a plant that comes into existence only after completion of civil construction is treated as immovable property and falls outside excise duty. On these facts, the plant was not liable to central excise duty and the show cause notice could not be sustained. en-us Thu, 13 Aug 2009 00:00:00 +0530 Fri, 11 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34548 Assembly of duty-paid parts at site did not, by itself, create excisable goods where the waste water treatment plant became functional only after complete erection and embedding in civil works. For central excise, manufacture must result in a new commercial product that is movable and marketable; a plant that comes into existence only after completion of civil construction is treated as immovable property and falls outside excise duty. On these facts, the plant was not liable to central excise duty and the show cause notice could not be sustained. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34548