2008 (4) TMI 609 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata found that the impugned goods were manufactured as per the Purchase Order placed by the Calcutta Port Trust. The appellants were entrusted with the work of partial fabrication of the Buoys, and it was ruled that their work does not amount to production of marketable goods based on the Purchase Order. As a result, the requirement of pre-deposit during the appeal was waived.