COMMNR. OF CENTRAL EXCISE, INDORE vs M/S. CETHAR VESSELS LTD. .

The Supreme Court addressed the issue of whether the erection of a boiler and other plants at a site constitutes the creation of immovable property under the Central Excise Act, 1944. The Court held that the fabrication of such plants from duty-paid components does not amount to the manufacture of a new marketable commodity, and thus, excise duty is not applicable. The judgment reaffirmed the principles established in previous cases, including Quality Steel Tubes Pvt. Ltd. v. CCE and others, clarifying the excisability of assembled machinery.