1999 (11) TMI 547 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the appeals where the appellants were found liable to pay duty on boxes and pallets manufactured from rejected axel beams as they were considered excisable goods. The appellants' argument that the goods were not marketable and were manufactured by job workers was dismissed due to lack of evidence. The appeals were rejected.