2009 (3) TMI 364

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..... ls) has rightly held that the said goods cannot pass the test of marketability. Hence, they are not excisable. In these circumstances, we do not find any infirmity in the impugned order, therefore, Revenue’s appeal is rejected. - E/1056/2005 - 178/2009 - Dated:- 3-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri V. Poorna Chandra Rao, SDR, for the Appellant. .....

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..... a finding that the ducts cannot be considered as marketable goods, as they came into existence at site. In view of that the Commissioner (Appeals) decided the issue in favour of the respondent. 4. Revenue is aggrieved over the impugned order on the following grounds. The undisputed facts of the case that the ducts are used in the HVAC system to convey cool air to the desired area of cooling i .....

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..... SDR reiterated the grounds of the appeal. 6. We have gone through the records of the case carefully. From the facts of the case, it is very clear that the ducts come into existence only at the site. The Commissioner (Appeals) has rightly held that the said goods cannot pass the test of marketability. Hence, they are not excisable. In these circumstances, we do not find any infirmity in the impu .....

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