2001 (5) TMI 305

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....the shapes and section, which when assembled on the chassis constitute the body. After the receipt of these sections, the appellant mounts them and joins them on the desired order on the chassis resulting in the emergence of a body. 3. No duty was paid on the fabrication of the shapes and sections by the sheet metal division, the benefit of Notification No. 214/86 as amended was claimed. The notification inter alia exempts goods manufactured in a factory on job work and used in relation to manufacture of final products, specified in column 2 to Table to notification on which duty is leviable. There is no doubt that motor vehicles are among the final products specified in column 2 of the Table. 4. During the Financial year 19....

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....(a) I hold that the items being fabricated at sheet metal division out of the raw material supplied by the bus body division are not excisable items as these cannot be sold in the market." He accordingly dropped the demand. 6. The Department appealed this order to the Commissioner (Appeals). The ground in the appeal was that "a market did exist for the said item inasmuch as ACGL (BED) had a use for the fabricated item. The fabricated items are distinct in commercial parlance and used and metal sheets for which they were made". 7. The Commissioner (Appeals) accepted the ground in the appeal. He said the respondent before him "has an use for the fabricated item in question, the concept of marketability is of a deemed n....