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TMI Blog2012 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... le of bought and sold in the market as these are basically made to run the Railways administration and to maintain the internal records of the Railway. Therefore, the demand is not sustainable - No evidence on record to show that the goods in question which are printed by the Central Railway Printing Press are capable on being bought and sold in the market - Pre-deposit of duty, interest and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty by notification no. 10/2003 dated 01.03.2003. 3. The Ld. Sr. Advocate appearing on behalf of the applicant submitted that the Central Railway Printing Press is a wing of Central Railway and the goods in question are printed for the use of Central Railway only. The applicant produced a sample copy of one note book to highlight the above fact. It is also submitted that the forms wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in case the manufactured goods are sold to one buyer it cannot be said that the goods are not marketable. Therefore, the demand is rightly made. 5. We find that the Central Railway Printing Press, the applicant, is printing various forms, receipts books or similar articles for the use of Central Railway. These items are used for maintaining internal records of the Railway. The Revenue relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement sold by the Appellant. Had the Appellant not used the product in question, they would have had to buy the same from the market to manufacture and sell the Animal Feed Supplement. This clearly shows that a marketable product emerges. 6. In the present case, there is no evidence on record to show that the goods in question which are printed by the Central Railway Printing Press are capabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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