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2013 (5) TMI 345 - AT - Central ExciseExcisability & dutiability of fabrication of Coils – Goods cleared by the appellants to their Transformer Repair Division. - Held that:- Three Member bench in appellants own case vide order [1994 (12) TMI 181 - CEGAT, NEW DELHI] has decided the issue in appellant’s favour as, it is clear that in this transformation from electrical wire into a part of transformer, there is no moment in time when the coil itself exists independently as a coil. Thus, the coil does not exist at any time as a marketable commodity. - Following this decision of the Tribunal we set aside the impugned orders and allow the appeals filed by the appellants.
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