https://www.taxtmi.com/caselaws?id=111597 The Tribunal and High Court ruled in favor of the appellant, determining that the fabricated shells for construction projects were not excisable goods as they lacked marketability. The courts emphasized the distinction between intermediate parts and final products, stating that goods must be capable of being marketed to be subject to Central Excise levy. The appellant's fabrication work for specific engineering projects did not meet the criteria of marketability, leading to the decision in their favor with no excise duty liability. en-us Tue, 27 Apr 2004 00:00:00 +0530 Tue, 07 Dec 2021 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111597 The Tribunal and High Court ruled in favor of the appellant, determining that the fabricated shells for construction projects were not excisable goods as they lacked marketability. The courts emphasized the distinction between intermediate parts and final products, stating that goods must be capable of being marketed to be subject to Central Excise levy. The appellant's fabrication work for specific engineering projects did not meet the criteria of marketability, leading to the decision in their favor with no excise duty liability. Case-Laws Central Excise Tue, 27 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111597