https://www.taxtmi.com/caselaws?id=41019 An open yard used for boat-building was treated as a factory because the statutory term "premises" was wide enough to include open land. The exemption notifications tied to worker strength and use of power were denied because the assessee failed to prove eligibility, and the recorded evidence showed 100 workers engaged in manufacture. The value of customer-supplied engines was included in assessable value because the boats were incomplete without engines and the engines formed an integral part of the finished mechanised boats, not a separate job-work item. en-us Tue, 17 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 17:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41019 An open yard used for boat-building was treated as a factory because the statutory term "premises" was wide enough to include open land. The exemption notifications tied to worker strength and use of power were denied because the assessee failed to prove eligibility, and the recorded evidence showed 100 workers engaged in manufacture. The value of customer-supplied engines was included in assessable value because the boats were incomplete without engines and the engines formed an integral part of the finished mechanised boats, not a separate job-work item. Case-Laws Central Excise Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41019