https://www.taxtmi.com/caselaws?id=46974 Electric overhead travelling cranes assembled in semi-knocked down condition were examined for excisability under the central excise regime. The Supreme Court noted that an earlier decision had held no excise duty was payable on such assembled E.O.T. cranes, so the Tribunal's finding on duty liability could not stand and required reconsideration. The limitation finding in favour of the assessee, and other aspects, were left undisturbed. The matter was remitted to the Tribunal for fresh examination of the excise duty issue. en-us Wed, 05 May 2004 00:00:00 +0530 Mon, 28 Apr 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46974 Electric overhead travelling cranes assembled in semi-knocked down condition were examined for excisability under the central excise regime. The Supreme Court noted that an earlier decision had held no excise duty was payable on such assembled E.O.T. cranes, so the Tribunal's finding on duty liability could not stand and required reconsideration. The limitation finding in favour of the assessee, and other aspects, were left undisturbed. The matter was remitted to the Tribunal for fresh examination of the excise duty issue. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46974