https://www.taxtmi.com/caselaws?id=332625 The Tribunal rejected the Revenue's appeal, ruling that the respondents were not liable for Central Excise duty as the processes they undertook did not result in the emergence of marketable products before installation. The Tribunal emphasized that the customized aluminium composite panels were specific to individual buildings, becoming part of the immovable property upon installation, and lacked evidence of marketability pre-installation. Without proof of a new marketable product, the Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332625 The Tribunal rejected the Revenue's appeal, ruling that the respondents were not liable for Central Excise duty as the processes they undertook did not result in the emergence of marketable products before installation. The Tribunal emphasized that the customized aluminium composite panels were specific to individual buildings, becoming part of the immovable property upon installation, and lacked evidence of marketability pre-installation. Without proof of a new marketable product, the Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332625