https://www.taxtmi.com/caselaws?id=51147 Site-fabricated pot shells were examined for excisability on the basis of movability, marketability, and whether they formed an immovable part of plant assembled and installed at site. As the adjudication had not properly addressed these foundational questions, the duty finding could not stand and the matter was remanded for fresh consideration on excisability. On manufacturer liability, the contract required design, fabrication, testing, transportation and erection by the contractor, and a reimbursement clause for any later duty liability was insufficient to treat NALCO as a manufacturer through hired labour. On those facts, NALCO was not treated as the manufacturer. en-us Thu, 28 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51147 Site-fabricated pot shells were examined for excisability on the basis of movability, marketability, and whether they formed an immovable part of plant assembled and installed at site. As the adjudication had not properly addressed these foundational questions, the duty finding could not stand and the matter was remanded for fresh consideration on excisability. On manufacturer liability, the contract required design, fabrication, testing, transportation and erection by the contractor, and a reimbursement clause for any later duty liability was insufficient to treat NALCO as a manufacturer through hired labour. On those facts, NALCO was not treated as the manufacturer. Case-Laws Central Excise Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51147