https://www.taxtmi.com/caselaws?id=83869 The Tribunal ruled that coils manufactured by the Electricity Board were not considered "goods" under the Act as they were not marketable commodities but used captively as parts of transformers. The Tribunal dismissed the department's appeals and upheld the order of the Collector of Central Excise (Appeals), Chandigarh, while setting aside the order of the Collector of Central Excise (Appeals), New Delhi, in favor of the Electricity Board. en-us Mon, 19 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83869 The Tribunal ruled that coils manufactured by the Electricity Board were not considered "goods" under the Act as they were not marketable commodities but used captively as parts of transformers. The Tribunal dismissed the department's appeals and upheld the order of the Collector of Central Excise (Appeals), Chandigarh, while setting aside the order of the Collector of Central Excise (Appeals), New Delhi, in favor of the Electricity Board. Case-Laws Central Excise Mon, 19 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83869