https://www.taxtmi.com/caselaws?id=50597 Steel tanks fabricated and welded at site were treated as immovable property, because they came into existence at the site and were not shown to be separately manufactured as movable goods capable of sale; they were therefore not excisable. Steel pipes fabricated before laying in trenches were treated differently: the later on-site welding was only for convenience, so the pipes satisfied marketability and were regarded as excisable goods. On manufacture, mere supply of raw material, drawings, or supervision did not make the appellants the manufacturer where the work was actually carried out by a job worker. The duty demand and consequential penalty could not be sustained against the appellants. en-us Tue, 24 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50597 Steel tanks fabricated and welded at site were treated as immovable property, because they came into existence at the site and were not shown to be separately manufactured as movable goods capable of sale; they were therefore not excisable. Steel pipes fabricated before laying in trenches were treated differently: the later on-site welding was only for convenience, so the pipes satisfied marketability and were regarded as excisable goods. On manufacture, mere supply of raw material, drawings, or supervision did not make the appellants the manufacturer where the work was actually carried out by a job worker. The duty demand and consequential penalty could not be sustained against the appellants. Case-Laws Central Excise Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50597