https://www.taxtmi.com/caselaws?id=94654 The Tribunal rejected the Rectification of Mistake (ROM) application, finding that goods manufactured for plant and machinery maintenance are not dutiable. Citing a previous ruling that certain items were not considered goods under the Central Excise Act, the Tribunal concluded that the items in question were also not subject to duty. The ROM application was dismissed based on the inapplicability of a previous Apex Court decision to the current case involving a boiler house plant. en-us Thu, 18 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94654 The Tribunal rejected the Rectification of Mistake (ROM) application, finding that goods manufactured for plant and machinery maintenance are not dutiable. Citing a previous ruling that certain items were not considered goods under the Central Excise Act, the Tribunal concluded that the items in question were also not subject to duty. The ROM application was dismissed based on the inapplicability of a previous Apex Court decision to the current case involving a boiler house plant. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94654