https://www.taxtmi.com/caselaws?id=357210 The Appellate Tribunal CESTAT, Allahabad upheld the Commissioner (Appeals)'s decision that sealed machines should not be considered operational for duty calculation purposes, even if installed. The case involved a dispute over the number of operating packing machines for duty determination in a company manufacturing Pan Masala and Gutkha. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of accurately determining the operational status of machines for duty assessment in manufacturing units. The ruling clarifies that installation alone does not establish operational status if the machine is sealed and non-functional. en-us Mon, 11 Dec 2017 00:00:00 +0530 Tue, 20 Mar 2018 08:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357210 The Appellate Tribunal CESTAT, Allahabad upheld the Commissioner (Appeals)'s decision that sealed machines should not be considered operational for duty calculation purposes, even if installed. The case involved a dispute over the number of operating packing machines for duty determination in a company manufacturing Pan Masala and Gutkha. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of accurately determining the operational status of machines for duty assessment in manufacturing units. The ruling clarifies that installation alone does not establish operational status if the machine is sealed and non-functional. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357210