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of <h1>Excise duty not payable on sugar plant if not marketable</h1> <h3>Commissioner Versus S.S. Engineers</h3> The High Court of Bombay held that excise duty is not payable on a sugar plant made from duty paid parts if it does not meet the marketability test, ... - The High Court of Bombay ruled that excise duty is not payable on a sugar plant manufactured using duty paid parts and accessories if the marketability test is not fulfilled. The decision is based on a previous judgment by the Apex Court in the case of Triveni Engineering & Industries Limited. The appeal was rejected as no question of law arose.
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