2006 (8) TMI 477 - AT - Central Excise

Summary

Issues:
Whether coils fabricated, manufactured, and repair of transfers are excisable goods or not.

Analysis:
The judgment involves a common issue across multiple appeals, where the question at hand is whether the coils in question are to be considered excisable goods. The Tribunal's decision is based on precedents such as the case of Punjab State Electricity Board v. CCE, Chandigarh, where it was held that the coils fabricated by the assessees do not qualify as a commodity on their own and thus cannot be classified as goods under the Central Excise Act. This stance was further supported by the Hon'ble Supreme Court's dismissal of the appeal filed by the Revenue in the case of CCE v. Punjab State Electricity Board. Additionally, in the case of CCE, Chandigarh v. SDO Coils Fabrication, a similar view was taken by the Tribunal. The Revenue attempted to rely on the decision of East India Transformers & Switchgears Pvt. Ltd.; however, it was noted that the Hon'ble Supreme Court had set aside the Tribunal's order in that case. Ultimately, the Tribunal reaffirmed the settled legal position that the fabrication of coils by manufacturers of transformers does not fall under the category of excisable goods. Consequently, all appeals and stay petitions were dismissed by the Tribunal.

This judgment highlights the importance of legal precedents and the interpretation of the term "excisable goods" under the Central Excise Act. The Tribunal's decision was guided by established case law and the specific nature of the products in question, emphasizing that the fabrication of coils by transformer manufacturers does not meet the criteria for classification as excisable goods. The dismissal of the appeals underscores the consistent application of legal principles in determining the excisability of certain products, providing clarity and certainty in the realm of indirect taxation.