https://www.taxtmi.com/caselaws?id=44704 Erection of sheds by cutting, drilling and welding duty-paid iron and steel materials was treated as fabrication rather than manufacture for central excise purposes. The governing test applied is whether the process brings into existence a commercially new and distinct article; mere assembly or structural fabrication without such transformation does not satisfy the charging provision. On that basis, the absence of the jurisdictional fact of manufacture makes duty demand and penalty notices unsustainable, because levy and coercive action must rest on a lawful taxing authority and existing statutory conditions precedent. en-us Fri, 09 Sep 1994 00:00:00 +0530 Sat, 03 Jul 2010 12:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44704 Erection of sheds by cutting, drilling and welding duty-paid iron and steel materials was treated as fabrication rather than manufacture for central excise purposes. The governing test applied is whether the process brings into existence a commercially new and distinct article; mere assembly or structural fabrication without such transformation does not satisfy the charging provision. On that basis, the absence of the jurisdictional fact of manufacture makes duty demand and penalty notices unsustainable, because levy and coercive action must rest on a lawful taxing authority and existing statutory conditions precedent. Case-Laws Central Excise Fri, 09 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44704