https://www.taxtmi.com/caselaws?id=122489 The Hon'ble Supreme Court ruled in favor of M/s. Maharashtra State Electricity Board in a Central Excise duty refund case. The Court held that the fabricated items, not intended for commercial sale but for erecting electricity lines, did not attract duty liability. The refund claim of Rs. 2,87,474 paid under protest was deemed valid, overturning the penalty imposed under Rule 173Q of the Central Excise Rules, 1944. The Court emphasized the distinction between goods for commercial trade and operational use, absolving the appellants of duty liability. en-us Thu, 08 Jun 2006 00:00:00 +0530 Tue, 14 Aug 2012 10:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122489 The Hon'ble Supreme Court ruled in favor of M/s. Maharashtra State Electricity Board in a Central Excise duty refund case. The Court held that the fabricated items, not intended for commercial sale but for erecting electricity lines, did not attract duty liability. The refund claim of Rs. 2,87,474 paid under protest was deemed valid, overturning the penalty imposed under Rule 173Q of the Central Excise Rules, 1944. The Court emphasized the distinction between goods for commercial trade and operational use, absolving the appellants of duty liability. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122489