https://www.taxtmi.com/caselaws?id=96205 Fabricated shapes and sections produced in a sheet metal division were examined on the distinct test of marketability, because manufacture alone does not establish excisability or removal from exemption under Notification No. 214/86. The article states that an item may come into existence through manufacture yet still fail to qualify as marketable unless it is capable of being bought and sold in the market. As the authorities had not properly determined that factual question, fresh evidence was permitted and the matter was remanded for a speaking order on marketability. en-us Sat, 19 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 10:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96205 Fabricated shapes and sections produced in a sheet metal division were examined on the distinct test of marketability, because manufacture alone does not establish excisability or removal from exemption under Notification No. 214/86. The article states that an item may come into existence through manufacture yet still fail to qualify as marketable unless it is capable of being bought and sold in the market. As the authorities had not properly determined that factual question, fresh evidence was permitted and the matter was remanded for a speaking order on marketability. Case-Laws Central Excise Sat, 19 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96205