https://www.taxtmi.com/caselaws?id=32015 The Tribunal dismissed the department's appeal regarding the manufacture and supply of Shelter Barrel to the Defence Ministry. It was found that the disputed items were not marketable and were used internally in the fabrication process, thus not subject to duty. The department failed to prove the marketability of the intermediate goods, leading to the rejection of their appeal and the affirmation of the lower appellate authority's decision. en-us Wed, 28 May 2008 00:00:00 +0530 Thu, 08 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32015 The Tribunal dismissed the department's appeal regarding the manufacture and supply of Shelter Barrel to the Defence Ministry. It was found that the disputed items were not marketable and were used internally in the fabrication process, thus not subject to duty. The department failed to prove the marketability of the intermediate goods, leading to the rejection of their appeal and the affirmation of the lower appellate authority's decision. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32015