2004 (4) TMI 418

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....pondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by Revenue the issue involved is whether Central Excise duty is leviable on the goods manufactured by M/s. Varnoj Associates. 2. Shri Virag Gupta, learned D.R., submitted that the Respondents manufacture ducting, chutes, supporting structure, platform, staircase and other items for installation of clinker collers, ele....

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....static precipitator are moveable items and can be sold in the market and can be assembled at another site. 3. Countering the arguments Shri P.N. Kaul, learned Advocate, submitted that the goods fabricated by them are not excisable as these could not be brought to the market for being bought and sold; that it has been held by the Bombay High Court in the case of Sunflag Iron & Steel Co. Ltd. ....

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....ty of the impugned products. Mere mention in the memorandum of appeal that the impugned goods are moveable items and can be sold in the market and can be assembled at another site is not sufficient by itself, in absence of any material, to show that they are marketable as such. The statement of the proprietor of the Respondent firm does not anywhere indicate that the goods are marketable as he had....