https://www.taxtmi.com/caselaws?id=49027 The Tribunal affirmed that PSC girders manufactured for bridge construction are marketable goods subject to Central Excise duty under the Central Excise Tariff Act, 1985. It concluded that the exemption under Notification No. 59/90-C.E. is inapplicable, as bridges do not qualify as buildings. The Tribunal upheld the orders confirming demands, penalties, and confiscation, rejecting the appeals based on legal interpretations and precedents. en-us Mon, 12 Sep 2005 00:00:00 +0530 Sat, 13 Apr 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49027 The Tribunal affirmed that PSC girders manufactured for bridge construction are marketable goods subject to Central Excise duty under the Central Excise Tariff Act, 1985. It concluded that the exemption under Notification No. 59/90-C.E. is inapplicable, as bridges do not qualify as buildings. The Tribunal upheld the orders confirming demands, penalties, and confiscation, rejecting the appeals based on legal interpretations and precedents. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49027