AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.207 OF 2008 The Commissioner of Central Excise Pune II Commissionerate ..Appellant. V/s. M/s.S. S. Engineers ..Respondent. Mr.A.S. Rao for the Appellant. Mr.Prakash Shah with Mr.Jitu Motwani i/by PDS Legal for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 1ST OCTOBER, 2008. P.C. : 1. The dispute in this appeal is where parts and accessories of which duty is paid are used for manufacture of a sugar plant, whether the excise duty is payable on the sugar plant ? 2. The tribunal has given a finding of fact that the duty paid items used in the manufacture of sugar plant cannot be transported and installed as such in any other premises, but are required to dismantled before transport and installation at any other site. The tribunal relying upon the decision of the Apex Court in the case of Triveni Engineering & Industries Limited V/s. CCE reported in 2000 (120) ELT 273 (SC) held that in the present case the marketability test has not been fulfilled and, therefore, no excise duty is leviable on the sugar factory manufactured out of duty paid parts and accessories. 3. In our opinion, the question of law raised in this case is squarely covered by the judgment of the Apex Court in the case of Triveni Engg. & Inds. Limited (Supra). No question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.