https://www.taxtmi.com/caselaws?id=441555 Fabricated steel structures cleared from the factory for site assembly under a turnkey contract were treated as intermediate parts of the final gantry crane, not as independent excisable goods. Applying the settled marketability test, the tribunal held that excise duty attaches only to goods having independent commercial identity and being capable of sale as such. As the cleared items were meant only for incorporation at the project site and lacked marketable character, the duty demand was not sustainable and was set aside, with consequential relief. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441555 Fabricated steel structures cleared from the factory for site assembly under a turnkey contract were treated as intermediate parts of the final gantry crane, not as independent excisable goods. Applying the settled marketability test, the tribunal held that excise duty attaches only to goods having independent commercial identity and being capable of sale as such. As the cleared items were meant only for incorporation at the project site and lacked marketable character, the duty demand was not sustainable and was set aside, with consequential relief. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441555