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2023 (8) TMI 534 - CESTAT KOLKATAMarketability - intermediate goods or not - clearance of fabricated steel structures being unfinished goods - revenue is of the view that the steel structures were cleared by the appellant are manufactured goods - HELD THAT:- A similar issue has been examined by the Hon’ble High Court of Karnataka in the case of THUNGABHADRA STEEL PRODUCTS LTD. VERSUS UNION OF INDIA [1997 (3) TMI 119 - HIGH COURT OF KARNATAKA AT BANGALORE], wherein High Court held that the parts which has been cleared by the appellant are inter-mediate parts of final product consisting of all raw materials becomes the final structure which is identifiable, therefore, on the clearance of this intermediate parts, no duty is leviable. Therefore, following the said decision, as the appellant has cleared the above said parts being intermediate product for fabrication of the entire structure, which is identifiable, therefore, it is held that the appellant is not liable to pay duty on the intermediate parts cleared by them for fabrication of the structures identifiable as Gantry Crane. Thus, no duty is payable by the appellant. Accordingly, the impugned orders are set aside and the appeals are allowed.
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