M/S. MITTAL ENGINEERING WORKS(P) LTD. vs COLLECTOR OF CENTRAL EXCISE,MEERUT

The Supreme Court upheld the levy of excise duty on mono vertical crystallisers under the Central Excises and Salt Act, 1944, confirming that the manufacturing process was complete upon clearance from the appellants' premises. The Court established that the mono vertical crystalliser, being marketable and having a distinct name and use, qualifies as 'goods' under the Act. The Tribunal's findings regarding the nature of the product and its marketability were affirmed, leading to the dismissal of the appellants' appeal.