https://www.taxtmi.com/caselaws?id=787985 On-site assembly of Rural Load Management Units performed as part of turnkey erection and commissioning contracts using duty-paid components and executed by subcontractors under a principal-to-principal relationship does not satisfy the manufacture test or independent marketability under Section 2(f); therefore no excise liability arises on the assembled units. Where the department had prior knowledge and contractors registered and discharged tax for erection/installation services, there is no suppression of facts to justify invoking the extended limitation proviso to Section 11A, rendering the demand time-barred and orders setting aside appropriate. en-us Tue, 10 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787985 On-site assembly of Rural Load Management Units performed as part of turnkey erection and commissioning contracts using duty-paid components and executed by subcontractors under a principal-to-principal relationship does not satisfy the manufacture test or independent marketability under Section 2(f); therefore no excise liability arises on the assembled units. Where the department had prior knowledge and contractors registered and discharged tax for erection/installation services, there is no suppression of facts to justify invoking the extended limitation proviso to Section 11A, rendering the demand time-barred and orders setting aside appropriate. Case-Laws Central Excise Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787985