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2016 (10) TMI 1052 - CESTAT BANGALOREIntermediary product - Chargeability/Marketability - impregnated special woven fabric arising during the manufacture of tubular bags - Held that: - the goods emerge during the continuous process of manufacture of tubular bags and have got a shelf life of only a few minutes. It is established that this intermediate product cannot be marketed; therefore, it cannot be called as ‘excisable goods’ - in K.E. Technical Textiles Pvt. Ltd. [2008 (10) TMI 122 - CESTAT, KOLKATA], it was held that the goods are not marketable, and therefore, are not excisable; no duty of Central Excise is leviable on the subject goods - appeal allowed - decided in favor of appellant.
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