https://www.taxtmi.com/caselaws?id=88135 Copper and aluminium coils prepared for use in transformers were treated as non-marketable and not commercially identifiable as distinct goods, so they were not excisable and no central excise duty was payable on their production. In valuation, duty paid on inputs was not required to be added to assessable value, and a notional profit element could not be included without factual material supporting a quantified profit for the coils. The departmental appeals therefore failed and the lower appellate orders remained undisturbed. en-us Tue, 20 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88135 Copper and aluminium coils prepared for use in transformers were treated as non-marketable and not commercially identifiable as distinct goods, so they were not excisable and no central excise duty was payable on their production. In valuation, duty paid on inputs was not required to be added to assessable value, and a notional profit element could not be included without factual material supporting a quantified profit for the coils. The departmental appeals therefore failed and the lower appellate orders remained undisturbed. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88135