Examples of this are drill presses, cement mixers (agitators), ready-mix concrete trucks, hot steel rolling machines, rock crushers, and band saws. Also included is machinery and equipment used to repair, maintain, or install tangible personal property.

They retain the basic characteristics of their 19th- and early 20th-century ancestors and are still classed as one of the following: (1) turning machines (lathes and boring mills), (2) shapers and planers, (3) drilling machines, (4) milling machines, (5) grinding machines, (6) power saws, and (7) presses.

Metal fabrication is the creation of metal structures by cutting, bending and assembling processes. It is a value-added process involving the creation of machines, parts, and structures from various raw materials.

Fabrication is nothing but making or producing desired product using appropriate raw material. … Therefore, machining is one gradual material removal process that may or may not be required for the fabrication of a product.