https://www.taxtmi.com/caselaws?id=90346 The Tribunal held that steel wire cages used in manufacturing reinforced concrete cement pipes were excisable goods under Central Excise Law. Despite not being sold in the market, their marketability was established through payment of duty and Modvat benefits. The Tribunal disagreed with the Collector's classification as non-marketable, emphasizing their separate production and transfer. Consequently, the Respondent was granted Modvat credit benefits, with the appeal by the Revenue allowed. en-us Tue, 14 Jan 1997 00:00:00 +0530 Wed, 05 Oct 2011 17:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90346 The Tribunal held that steel wire cages used in manufacturing reinforced concrete cement pipes were excisable goods under Central Excise Law. Despite not being sold in the market, their marketability was established through payment of duty and Modvat benefits. The Tribunal disagreed with the Collector's classification as non-marketable, emphasizing their separate production and transfer. Consequently, the Respondent was granted Modvat credit benefits, with the appeal by the Revenue allowed. Case-Laws Central Excise Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90346