https://www.taxtmi.com/caselaws?id=50900 Steel structurals fabricated from market-purchased material, using labour and electricity in the factory, were treated as manufactured and marketable goods falling under the tariff entry for structures and parts of structures, making them liable to central excise duty. However, a demand issued in 1993 for goods fabricated during January to June 1988 was held to be beyond the permissible limitation period, so the duty demand and penalty were deleted despite the goods being regarded as excisable. The discussion states that exigibility depends on manufacture and marketability, while delayed demands remain unenforceable if time-barred. en-us Wed, 05 Sep 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50900 Steel structurals fabricated from market-purchased material, using labour and electricity in the factory, were treated as manufactured and marketable goods falling under the tariff entry for structures and parts of structures, making them liable to central excise duty. However, a demand issued in 1993 for goods fabricated during January to June 1988 was held to be beyond the permissible limitation period, so the duty demand and penalty were deleted despite the goods being regarded as excisable. The discussion states that exigibility depends on manufacture and marketability, while delayed demands remain unenforceable if time-barred. Case-Laws Central Excise Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50900