https://www.taxtmi.com/caselaws?id=84149 Defective sugar that was unmarketable when first produced was treated as manufactured only when re-processing later made it marketable. The distinction drawn was that goods never attaining marketability in the earlier period are attributable to the year in which manufacture is completed, whereas goods that were initially marketable but later deteriorated are different. On the stated facts, the re-processed quantity had not reached the stage of marketable sugar in the earlier year, so it was properly treated as production of the later year for rebate and duty purposes, and the rebate calculation on that basis was upheld. en-us Wed, 05 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84149 Defective sugar that was unmarketable when first produced was treated as manufactured only when re-processing later made it marketable. The distinction drawn was that goods never attaining marketability in the earlier period are attributable to the year in which manufacture is completed, whereas goods that were initially marketable but later deteriorated are different. On the stated facts, the re-processed quantity had not reached the stage of marketable sugar in the earlier year, so it was properly treated as production of the later year for rebate and duty purposes, and the rebate calculation on that basis was upheld. Case-Laws Central Excise Wed, 05 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84149