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2016 (11) TMI 1102 - AT - Central ExciseManufacture - Marketability - fabrication of various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors - Held that: - The items which go into the erection of the whole factory shed have been erected piece by piece out of duty paid steel plates/ angles/ channels etc. Further, if these are dismantled they will only turn into waste and scrap. Further such structural would not be capable of being subjected to the same use in a different location for a different customer. Since, during the process of dismantling these items considerable damage would be done to them. Further, these items are tailor made as per the requirement of the customer and therefore they can not be marketed as such. Hence, the items Trusses, Purelines, beams and columns are not excisable to duty. An essential question for levy of excise duty i.e. marketability is again answered in negative - appeal rejected - decided against Revenue.
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