https://www.taxtmi.com/caselaws?id=50601 Central excise duty was held inapplicable to the cement clinker plant because the integrated assembly of machines, structures and equipment erected on site was not a marketable article capable of being bought and sold as such, so the marketability test was not met. The demands on hoppers, ducts, chutes, cyclone and chimney were held time-barred because the assessee had disclosed manufacture and claimed exemption, defeating invocation of the extended limitation period absent suppression or intent to evade. Scrap from dismantling condemned machinery was not shown to arise from manufacture and was not treated as excisable goods. The electro static precipitator issue was remanded for fresh consideration of exemption and dutiability. en-us Wed, 25 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50601 Central excise duty was held inapplicable to the cement clinker plant because the integrated assembly of machines, structures and equipment erected on site was not a marketable article capable of being bought and sold as such, so the marketability test was not met. The demands on hoppers, ducts, chutes, cyclone and chimney were held time-barred because the assessee had disclosed manufacture and claimed exemption, defeating invocation of the extended limitation period absent suppression or intent to evade. Scrap from dismantling condemned machinery was not shown to arise from manufacture and was not treated as excisable goods. The electro static precipitator issue was remanded for fresh consideration of exemption and dutiability. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50601