https://www.taxtmi.com/caselaws?id=96051 The Tribunal allowed both appeals, holding that the armature coils used by the appellants in repairing armatures were not excisable goods. The decision was based on the lack of marketability of the coils in their unfinished form and the RDSO's report confirming they did not meet specifications for finished spare coils. The impugned order was set aside, and consequential relief was granted to the appellants. The Tribunal did not address the point of limitation raised as the appeals succeeded on substantive grounds. en-us Wed, 03 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96051 The Tribunal allowed both appeals, holding that the armature coils used by the appellants in repairing armatures were not excisable goods. The decision was based on the lack of marketability of the coils in their unfinished form and the RDSO's report confirming they did not meet specifications for finished spare coils. The impugned order was set aside, and consequential relief was granted to the appellants. The Tribunal did not address the point of limitation raised as the appeals succeeded on substantive grounds. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96051