Excise duty not payable on sugar plant if not marketable

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, following a precedent set by the Apex Court in a previous case. The appeal was dismissed as no legal issue was raised.

---

---

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.

---