Bhor Industries Ltd. v. Collector of Central Excise, Bombay

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…a consumer in their crude and unfinished form. To be made saleable, such cans would have to undergo various processes such as, trimming, threading and re-drawing. The Court also referred to Bhor Industries Ltd. v. Collector of Central Excise, Bombay, (1989) 1 SCC 602. In that case, it was held that crude PVC films manufactured as an intermediate product and used in captive consumption of other goods was not marketable, not being known to the market as such. The Court also referred to CCE v. Ambalal Sarabhai, (1989) 4 SCC 112 in which an intermediate product, namely, starch hydrolysate was not marketabl…

M/S. Escorts Ltd vs. Commnr. of Central Excise, Faridabad

The appeal is allowed accordingly

…a consumer in their crude and unfinished form. To be made saleable, such cans would have to undergo various processes such as, trimming, threading and re-drawing. The Court also referred to Bhor Industries Ltd. v. Collector of Central Excise, Bombay, (1989) 1 SCC 602. In that case, it was held that crude PVC films manufactured as an intermediate product and used in captive consumption of other goods was not marketable, not being known to the market as such. The Court also referred to CCE v. Ambalal Sarabhai, (1989) 4 SCC 112 in which an intermediate product, namely, starch hydrolysate was not marketabl…

M/S. Flex Engineering Ltd vs. Commnr. of Central Excise, U.P

The appeals are allowed and the

…are different, however, they are not exhaustive. It is difficult to lay down a precise test to determine marketability of articles. Marketability of goods has certain attributes. The 10 AIR 1963 SC 791 11 AIR 1968 SC 922 12 (1986) 2 SCC 547 13 (1989) 1 SCC 602 14 (1989) 4 SCC 112 1 essence of marketability is neither in the form nor in the shape or condition in which the manufactured articles are to be found, it is the commercial identity of the articles known to the market for being bought and sold. The fact that the product in question is generally not being bought and sold or has no de…

Madley Pharmaceuticals Ltd vs. Commnr of Central Excise&Customs, Daman

…can ordinarily come to the market to be brought and sold”, a definition which was reiterated by this Court in South Bihar Sugar Mills Ltd. v. Union of India, AIR 1968 SC 922”. 11) In Bhor Industries Ltd. vs. Collector of Central Excise, Bombay, (1989) 1 SCC 602, it was held: “Excise is a duty on goods as specified in the Schedule. The taxable event in the case of excise duties is the manufacture of goods. Under the Central Excise Act, as it stood at the relevant time, in order to be goods as specified in the entry, it was essential that as a result manufacture goods 10 must come into existence.…

I.T.C. Ltd vs. Collector of Central Excise, Patna

…of this decision is that the aluminium cans which were sought to be taxed were, in that State not marketable. They were not capable of being sold to a consumer nor were they ever sold in that State. In the case of Bhor Industries Ltd. vs. CCE, (1989) 1 SCC 602, the http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 6 question that fell for consideration of this Court was whether the crude PVC films manufactured by the appellant therein were ‘goods’ within the meaning of Section 3. The crude PVC films represented an intermediate product used for captive consumption in manufacture of leather cloth,…