https://www.taxtmi.com/caselaws?id=74321 Broken and scrapped cement poles damaged during manufacture before reaching completion and marketability were held not to be excisable goods. Goods that have not become fully manufactured and ready for delivery or marketing cannot attract central excise duty merely because the broken pieces may later have incidental use or residual value. The distinction drawn from prior decisions was that those cases involved fully manufactured goods subjected to testing or separately marketable scrap, whereas here the products never attained the stage of marketable completion. The duty demand was therefore set aside and the Revenue's appeal failed. en-us Tue, 28 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74321 Broken and scrapped cement poles damaged during manufacture before reaching completion and marketability were held not to be excisable goods. Goods that have not become fully manufactured and ready for delivery or marketing cannot attract central excise duty merely because the broken pieces may later have incidental use or residual value. The distinction drawn from prior decisions was that those cases involved fully manufactured goods subjected to testing or separately marketable scrap, whereas here the products never attained the stage of marketable completion. The duty demand was therefore set aside and the Revenue's appeal failed. Case-Laws Central Excise Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74321