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TMI Blog1997 (1) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... einforced concrete cement pipes. While the mould spins, concrete is poured into the mould by the centrifugal action, the cement concrete sticks to the mould wall inside and takes the shape of a pipe. The steel wire cage is used to provide strength to the pipe. The Collector, Central Excise (Appeals), Madras held that the goods in question were not marketable. They were in the nature of intermediate product and could not be considered as goods for the purposes of Central Excise Law. 2. Shri A.K. Agarwal, SDR appearing for the appellants/Revenue referred to their grounds of appeal and stated that the cage made of steel wires was a identifiable marketable commodity and it had a specific use in the manufacture of pipes. It was his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cage is manufactured out of iron and steel and have a specific use in the manufacture of the said pipes. They are used to strengthen the pipe to withstand the pressure. 5. The respondents were manufacturing the steel cages. A part of the production was used in the same unit where they were manufactured. A part of the production was removed to another unit of the same manufacturer. It shows that they were movable goods and were marketable. It is not necessary that the excisable goods to be goods under Excise Law should actually be marketed. It is sufficient if the goods are marketable. The manufacture of the steel cage is an essential step in the manufacture of the pipes and no reinforced pipe could be produced without the steel cage in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Tariff prior to 28-2-1986 and the manufacturer was availing of the Modvat credit while paying duty for the period from 1-3-1987, it could not be said that during the intervening period the same goods were not goods and were not excisable. 9. After giving our considered thought to the facts and circumstances of the case we do not agree with the findings of the learned Collector, Central Excise (Appeals) Bombay. 10. At this stage the learned Advocate submitted that if it is held that the goods in question were excisable and dutiable then they should be allowed the benefit of Modvat credit. It was his submissions that during the relevant time their finished product i.e. pipes were not covered by the Modvat benefit and that they had no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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