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2007 (8) TMI 350 - SC - Central ExciseCement Concrete Armour Unit - Excisability - whether the Cement Concrete Armour Units constitute excisable goods - Held that:- blocks or units are made to order. They are of certain specifications. They are harbour or location specific. It would depend on the water level required to be maintained in the harbour. There is no evidence to show that these blocks could be used in any other harbour. This is where we have stated that each unit is meant for a particular location. Lastly, in the present case there is no evidence coming from the side of the Department to show that the said Cement Concrete Armour Units are bought and sold in the market as a commodity - on the point of the marketability there is no discussion whatsoever in the impugned judgment of the Tribunal. The Tribunal has not gone into the question of marketability - Decided in favour of assessee.
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