https://www.taxtmi.com/caselaws?id=783532 Fabrication of truss, columns, girders and other structural components from duty-paid iron and steel items was assessed to determine whether it amounted to "manufacture" under s.2(f) of the Central Excise Act, 1944. The Tribunal held that the activity involved cutting and welding tailor-made, unassembled shed parts cleared in CKD condition, which were not shown to be marketable goods; coupled with payment of service tax, the activity was correctly classifiable as works contract service rather than excisable manufacture. Consequently, no central excise duty demand could be sustained and the order dropping proceedings was upheld. The Revenue's reliance on a prior decision treating on-site fabrication as manufacture was distinguished on facts, and the appeal was rejected. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783532 Fabrication of truss, columns, girders and other structural components from duty-paid iron and steel items was assessed to determine whether it amounted to "manufacture" under s.2(f) of the Central Excise Act, 1944. The Tribunal held that the activity involved cutting and welding tailor-made, unassembled shed parts cleared in CKD condition, which were not shown to be marketable goods; coupled with payment of service tax, the activity was correctly classifiable as works contract service rather than excisable manufacture. Consequently, no central excise duty demand could be sustained and the order dropping proceedings was upheld. The Revenue's reliance on a prior decision treating on-site fabrication as manufacture was distinguished on facts, and the appeal was rejected. Case-Laws Central Excise Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783532