https://www.taxtmi.com/caselaws?id=332678 The Tribunal held that goods fabricated by the appellant as parts of gates for irrigation projects were not liable to Central Excise duty as they were not marketable. The goods, made as per project specifications and not offered for sale in the market, did not satisfy the conditions of excisable goods. The Tribunal emphasized that marketability is essential for goods to be excisable, referencing previous case law and the Supreme Court's decision that goods must be capable of being sold. Therefore, the Tribunal set aside the order finding the goods liable to excise duty and allowed the appeals. en-us Thu, 01 Sep 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332678 The Tribunal held that goods fabricated by the appellant as parts of gates for irrigation projects were not liable to Central Excise duty as they were not marketable. The goods, made as per project specifications and not offered for sale in the market, did not satisfy the conditions of excisable goods. The Tribunal emphasized that marketability is essential for goods to be excisable, referencing previous case law and the Supreme Court's decision that goods must be capable of being sold. Therefore, the Tribunal set aside the order finding the goods liable to excise duty and allowed the appeals. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332678