1987 (7) TMI 440 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi, in 1987 (7) TMI 440, involved a dispute over the excisability of RCC poles manufactured by different units. The argument that the poles are not sold does not exempt them from excise duty. The Tribunal ruled that the poles, once fixed in the ground, are still excisable goods. The appeal was rejected.