Elgi Equipments vs Collector Of Central Excise, ...

The Supreme Court held that the steel tables and cupboards fabricated by the assessee for mobile service units are integral components of those units and not merely general-purpose furniture. The Court found that the Revenue's own show cause notice acknowledged these items as specially designed for mobile service units, thus exempting them from excise duty under Tariff Item 40. The Court set aside the Tribunal's order and allowed the appeal, ruling in favor of the assessee.