https://www.taxtmi.com/caselaws?id=47512 Fabrication and erection of trusses, columns and purlines at site using duty-paid steel, where the resulting structures became permanently embedded in the earth and formed part of immovable property, did not amount to manufacture of excisable goods. The activity of cutting, drilling, welding and assembling materials at the construction site produced no marketable goods with an independent commercial identity, and excise duty was therefore not attracted. Applying the settled tests of manufacture, marketability and immovable property, the demand and show cause notice were liable to be quashed; the alternate remedy objection was not accepted in view of the long pendency of the petitions. en-us Fri, 29 Apr 2005 00:00:00 +0530 Mon, 06 May 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47512 Fabrication and erection of trusses, columns and purlines at site using duty-paid steel, where the resulting structures became permanently embedded in the earth and formed part of immovable property, did not amount to manufacture of excisable goods. The activity of cutting, drilling, welding and assembling materials at the construction site produced no marketable goods with an independent commercial identity, and excise duty was therefore not attracted. Applying the settled tests of manufacture, marketability and immovable property, the demand and show cause notice were liable to be quashed; the alternate remedy objection was not accepted in view of the long pendency of the petitions. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47512