COMMISSIONER OF CENTRAL EXCISE Vs. MIL INDUSTRIES LTD.

JUDGEMENT

(1.) The issue involved in this appeal filed by the Revenue is whether the air pollution control equipment manufactured at site by M/s. MIL Industries is chargeable to excise duty.

(2.) We have heard Ms. R. Bhagya Devi, ld. SDR for the Revenue, and Shri M.V. Raman, ld. Counsel for the respondents. Both fairly conceded that the issue is squarely covered by the judgment of the Supreme Court in the case of Triveni Engineering Industries Ltd. v. CC reported in 2000 (120) E.L.T. 273 (S.C.), the C.B.E. and C's Order No. 58/1/2002 -C.X., dated 15 -1 -2002 issued under the provisions of Section 37B of the Central Excise Act. It has been clarified by the Board in the said order that integrated plants/machines, as a whole, may or may not be 'goods'. The Supreme Court has also held in the case of Triveni Engineering and Industries Ltd. (supra) that to become excisable goods, they must be marketable 'as such'. There is no material brought on record by Revenue to show that the plant constructed at site by the manufacturers can be brought to the market as such for being bought and sold. As such marketability of the impugned goods has not been proved by Revenue. In view of this we find no merit in the appeal filed by the Revenue and the same is rejected.