2001 (7) TMI 859 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard appeals by M/s. Elecon Engineering Co. Ltd. and M/s. Ropar Thermal Plant against a Central Excise duty demand for Coal Handling Plant. The Tribunal ruled that the plant is not marketable and does not amount to manufacture. The Supreme Court affirmed this decision, dismissing the Revenue's appeal. The impugned order was set aside, and both appeals were allowed.