https://www.taxtmi.com/caselaws?id=120809 The Tribunal ruled in favor of the appellant, holding that condemned rolls of rolling mills, once capital goods, were not liable for Excise Duty under the Central Excise Act, 1944. The Tribunal emphasized that goods must be manufactured to be considered excisable, which was not the case with the condemned rolls in question. The judgment set aside the impugned order and allowed the appeal. en-us Wed, 07 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120809 The Tribunal ruled in favor of the appellant, holding that condemned rolls of rolling mills, once capital goods, were not liable for Excise Duty under the Central Excise Act, 1944. The Tribunal emphasized that goods must be manufactured to be considered excisable, which was not the case with the condemned rolls in question. The judgment set aside the impugned order and allowed the appeal. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120809