https://www.taxtmi.com/caselaws?id=96501 Boxes and pallets made from rejected axles were treated as excisable goods because they emerged from manufacture, had a distinct commercial identity, and marketability was shown by evidence that pallets were purchased in the market. The duty challenge on the basis that the goods were made by job workers also failed, as no evidence showed independent manufacture by third parties and the goods were found to have been made in the appellants' factory. Excise liability was therefore sustained against the appellants. en-us Mon, 22 Nov 1999 00:00:00 +0530 Mon, 02 Jan 2012 17:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96501 Boxes and pallets made from rejected axles were treated as excisable goods because they emerged from manufacture, had a distinct commercial identity, and marketability was shown by evidence that pallets were purchased in the market. The duty challenge on the basis that the goods were made by job workers also failed, as no evidence showed independent manufacture by third parties and the goods were found to have been made in the appellants' factory. Excise liability was therefore sustained against the appellants. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96501