https://www.taxtmi.com/caselaws?id=107921 The Tribunal ruled in favor of the appellants in a case concerning the imposition of Excise duty on plastic bottles used for packing I.V. Fluids for captive consumption. The Tribunal held that the plastic bottles, forming an integral part of the manufacturing process for I.V. Fluids and not marketable independently, were not liable for Excise duty. The Tribunal disagreed with the Adjudicating Authority and Commissioner's findings, citing precedents and emphasizing the lack of evidence supporting the duty imposition. Consequently, the Tribunal set aside the duty demand, penalties, and interest recovery, allowing the appeal in favor of the appellants. en-us Mon, 01 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107921 The Tribunal ruled in favor of the appellants in a case concerning the imposition of Excise duty on plastic bottles used for packing I.V. Fluids for captive consumption. The Tribunal held that the plastic bottles, forming an integral part of the manufacturing process for I.V. Fluids and not marketable independently, were not liable for Excise duty. The Tribunal disagreed with the Adjudicating Authority and Commissioner's findings, citing precedents and emphasizing the lack of evidence supporting the duty imposition. Consequently, the Tribunal set aside the duty demand, penalties, and interest recovery, allowing the appeal in favor of the appellants. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107921