https://www.taxtmi.com/caselaws?id=44141 Construction of factory sheds from plates, channels, angles and similar materials was treated as erection of immovable structures embedded in the earth, not as manufacture of excisable goods. The controlling test was marketability: an article must be goods capable of being brought to market, and that requirement was not met. On that basis, central excise duty could not be levied. Notices demanding duty and proposing penalty were therefore unsustainable, because they were founded on non-excisable activity and were without authority of law and jurisdiction; the quashing of those notices was upheld. en-us Mon, 08 May 1995 00:00:00 +0530 Wed, 23 Jun 2010 12:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44141 Construction of factory sheds from plates, channels, angles and similar materials was treated as erection of immovable structures embedded in the earth, not as manufacture of excisable goods. The controlling test was marketability: an article must be goods capable of being brought to market, and that requirement was not met. On that basis, central excise duty could not be levied. Notices demanding duty and proposing penalty were therefore unsustainable, because they were founded on non-excisable activity and were without authority of law and jurisdiction; the quashing of those notices was upheld. Case-Laws Central Excise Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44141