Commnr. Of Central Excise, Indore vs M/S Virdi Brothers And Ors

The Supreme Court addressed the excisability of refrigeration, cold storage, and air-conditioning plants under the Central Excise Act, 1944. It held that the fabrication of such plants from duty-paid components does not constitute the manufacture of a new marketable commodity, thus excise duty is not applicable. The Court affirmed the CEGAT's decision that these systems are not excisable goods as a whole, referencing multiple precedents including Quality Steel Tubes Pvt. Ltd. v. CCE and others.