Supreme Court · 2010 INSC 204 · Decided 12 April 2010
Bata India LTD. v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2010 INSC 204 · [2010] 4 S.C.R. 501
- Case number
- CIVIL APPEAL No. 2377/2002
- Decided
- 12 April 2010
- Bench
- DALVEER BHANDARI, K.S. RADHAKRISHNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(d)
Headnote
Central Excise Act, 1944: s.2(d) - Excisable goods - Unvulcanised sandwiched fabric assembly produced during the manufacturing process of footwear in assessee's factory and captively consumed - Held: Cannot be termed as "goods" - In the absence of proof A B c of marketability, the be goods D much less excisable goods - Such a product is excisable only if it is a complete product having commercial identity capable of being sold to a consumer which has to be established by revenue - No evidence produced by revenue to show that the intermediate product "unvulcanised E
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