2001 (7) TMI 176 - AT - Central Excise

Summary

The appeal relates to demand of Central Excise Duty on Cement Concrete Armoured Units manufactured by M/s. Visakhapatnam Port Trust for repair of South Break Waters. The concrete blocks are movable and satisfy marketability test. They are the result of manufacturing processes using construction materials. The appeal is rejected, and the demand for excise duty is upheld.