https://www.taxtmi.com/caselaws?id=46168 Whether fabrication of trusses, columns and purlins at a construction site amounted to "manufacture" exigible to central excise duty turned on the situs and nature of the activity. Applying the Tribunal's precedent that on-site fabrication incidental to erection of structures is not "fabrication in a factory" and does not constitute manufacture, the SC held that the Collector's factual finding that the work was undertaken at site squarely attracted that principle, and the Tribunal's view was correct. The appeal was dismissed and no order as to costs was made. en-us Thu, 18 Apr 2002 00:00:00 +0530 Wed, 07 Jan 2026 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46168 Whether fabrication of trusses, columns and purlins at a construction site amounted to "manufacture" exigible to central excise duty turned on the situs and nature of the activity. Applying the Tribunal's precedent that on-site fabrication incidental to erection of structures is not "fabrication in a factory" and does not constitute manufacture, the SC held that the Collector's factual finding that the work was undertaken at site squarely attracted that principle, and the Tribunal's view was correct. The appeal was dismissed and no order as to costs was made. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46168