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2017 (7) TMI 520 - AT - Central ExciseManufacture - structures emerging during the course of erection of such chimney - whether fabrications carried out by the appellant at site of M/s.NTPC in connection with execution of the work order for erection of Chimney will be liable to Central Excise duty? - Held that: - The work order talks about erection of Chimney with the dimensions and designs as approved by M/s.NTPC. The design and drawing are all made specifically for such Chimney. There is no sale of such parts designed for fabrication. The marketability has to be established at least by existence of one customer or possibility of such market for the product. The execution of work order which is for the completely erect custom made Chimney by itself does not satisfy the question of marketability. Admittedly, the dimensions and designs for the said Chimney flue is specifically to the particular work and the impugned order did not justify the grounds of marketability before arriving at a finding - Tribunal in the case of J.K.Synthetics Ltd. v. Commissioner of Central Excise, Jaipur [1999 (5) TMI 366 - CEGAT, NEW DELHI] dealt with a similar item and held that the evidence of marketability is lacking and as such duty liability cannot be fastened on such goods - appeal allowed - decided in favor of appellant.
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