https://www.taxtmi.com/caselaws?id=114624 Plastic doors fabricated from purchased sections and profiles, then cleared for sale and later fixed at customers' premises, remained marketable manufactured goods and were therefore excisable; later installation did not make them immovable property at the stage of removal. The use of the mark "SINTEX" on the doors, including stickers and invoices describing them as Sintex PVC doors, established use of another commercial source's brand name, so small scale industry exemption was not available. The duty demand and principal findings on excisability and brand-name use were sustained, while the penalty was set aside and the matter was modified on Modvat credit, cum-duty valuation, and quantification of duty liability. en-us Tue, 05 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114624 Plastic doors fabricated from purchased sections and profiles, then cleared for sale and later fixed at customers' premises, remained marketable manufactured goods and were therefore excisable; later installation did not make them immovable property at the stage of removal. The use of the mark "SINTEX" on the doors, including stickers and invoices describing them as Sintex PVC doors, established use of another commercial source's brand name, so small scale industry exemption was not available. The duty demand and principal findings on excisability and brand-name use were sustained, while the penalty was set aside and the matter was modified on Modvat credit, cum-duty valuation, and quantification of duty liability. Case-Laws Central Excise Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114624