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2012 (7) TMI 111 - AT - Central ExciseMarketability of goods - bus body parts manufactured and supplied to their divisional office Held that:- The components of bus bodies are meant for specific use in buses made for repair and maintenance purposes cannot be used in other buses made by other bus body builders - no evidence from the Revenue to show that the components are bought and sold in the market as commodity BOARD OF TRUSTEES Versus COLLECTOR OF CENTRAL EXCISE, A.P.[ 2007 (8) TMI 350 (SC)] - The essence of marketability is neither in the form nor in the shape or condition in which the manufactured articles are to be found, it is the commercial identity of the articles known to the market for being bought and sold as decided in UOI vs. Sonic Electrochem (P) Ltd 2002 (9) TMI 104 (SC) - The products, components of bus bodies made by the appellant are not available in market no point of levy of duty in favour of assessee. Scrap generated during the course of manufacture of the parts Held that:- once the department itself has held the goods as non-excisable and each sale of scrap was intimated to the department by the unit, allegation of suppression of fact against the appellant does not survive.
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