https://www.taxtmi.com/caselaws?id=50640 Cement concrete armoured units and slabs manufactured for breakwater construction were treated as excisable goods because they were produced through a manufacturing process using cement and steel and were capable of movement from the casting site to the place of use by cranes and barges. On those facts, the goods satisfied the requirements of manufacture and marketability for levy of central excise duty, so the duty demand was held sustainable and the appeal failed. en-us Tue, 31 Jul 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50640 Cement concrete armoured units and slabs manufactured for breakwater construction were treated as excisable goods because they were produced through a manufacturing process using cement and steel and were capable of movement from the casting site to the place of use by cranes and barges. On those facts, the goods satisfied the requirements of manufacture and marketability for levy of central excise duty, so the duty demand was held sustainable and the appeal failed. Case-Laws Central Excise Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50640