https://www.taxtmi.com/caselaws?id=74061 Central excise duty was not payable on cement concrete poles destroyed during mandatory quality control testing because the testing was an integral part of the production process and the poles had not yet become fit for delivery or marketable. Goods do not become fully manufactured merely by being entered in stock records or stored in the factory; excisability arises only after completion of manufacture. As the poles were destroyed before reaching that stage, they were outside the charge to duty. en-us Fri, 30 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 15:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74061 Central excise duty was not payable on cement concrete poles destroyed during mandatory quality control testing because the testing was an integral part of the production process and the poles had not yet become fit for delivery or marketable. Goods do not become fully manufactured merely by being entered in stock records or stored in the factory; excisability arises only after completion of manufacture. As the poles were destroyed before reaching that stage, they were outside the charge to duty. Case-Laws Central Excise Fri, 30 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74061