2017 (2) TMI 1550

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..... oods excisable - requirement to satisfy twin test, that becomes excisable goods - HELD THAT:- It does not appeal to common sense how non-excisable goods shall be dutiable without meeting the twin tests as has been held by the Apex Court in the case of BOARD OF TRUSTEES VERSUS COLLECTOR OF CENTRAL EXCISE, AP [ 2007 (8) TMI 350 - SUPREME COURT] . Added to that, show cause notice exhibits that Revenu .....

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..... excisable" goods following the ratio laid down by the Apex Court in the case of Board of Trustees v. CCE, A.P. - 2007 (216) E.L.T. 513 (S.C.). The first test is that the goods in question must have been manufactured and find place in the Central Excise Tariff Act. The second test is marketability in the common parlance. The goods manufactured by the Coimbatore unit of the appellant was only interm .....

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..... in law is liable to be unsustainable for which appeal is allowed. 5. To reach to the above conclusion, we have also been guided by the Apex Court in the case of Cipla Ltd. v. CCE, Bangalore - 2008 (225) E.L.T. 403 (S.C.) holding that manufacture does not ipso facto bring the goods to the fold of excisability without meeting the twin test. (Dictated and pronounced in open Court)
Case laws, D .....

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