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1997 (5) TMI 49 - SC - Central ExciseWhether the Moti Laminates judgment [1995 (2) TMI 67 - SUPREME COURT OF INDIA] requires to be looked into again? Held that:- The view expressed in the Moti Laminates judgment is based on earlier judgments and it lays down the correct law. The order of the Collector shows that the calcium carbide that was manufactured by the respondent for further utilisation in the production of acetylene gas was not of a purity that rendered it marketable nor was it packed in such a way as to make it marketable, that is to say, in airtight containers. This is a finding of fact. Applying the ratio of the Moti Laminates judgment thereto, we must hold that the calcium carbide manufactured by the respondents is not excisable. The commodity which is sought to be made liable to excise duty must be a commodity that is marketable as it is and not a commodity that may by further processing be made marketable. Against assessee.
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