https://www.taxtmi.com/caselaws?id=44160 Fabrication by drilling, cutting, welding and placing steel articles in a shed was treated as fabrication, not manufacture, because the items did not emerge as excisable goods. On that factual basis, the proposed excise levy under the charging provision could not be sustained, and the demand notice was quashed as invalid and without jurisdiction. en-us Fri, 13 Jan 1995 00:00:00 +0530 Wed, 23 Jun 2010 13:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44160 Fabrication by drilling, cutting, welding and placing steel articles in a shed was treated as fabrication, not manufacture, because the items did not emerge as excisable goods. On that factual basis, the proposed excise levy under the charging provision could not be sustained, and the demand notice was quashed as invalid and without jurisdiction. Case-Laws Customs Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44160