https://www.taxtmi.com/caselaws?id=118424 Aerated water drained before bottling, or bottles that were over-filled or under-filled and had not reached the RG-I stage, were not treated as completely manufactured excisable goods. Goods that had not attained marketability and were not entered in RG-I could not be regarded as finished goods capable of attracting duty. The remission scheme under Rule 21 applies only to completely manufactured goods already recorded in RG-I, and not to goods stopped before that stage. On that basis, the duty demand was held unsustainable and relief was available to the assessee. en-us Fri, 07 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118424 Aerated water drained before bottling, or bottles that were over-filled or under-filled and had not reached the RG-I stage, were not treated as completely manufactured excisable goods. Goods that had not attained marketability and were not entered in RG-I could not be regarded as finished goods capable of attracting duty. The remission scheme under Rule 21 applies only to completely manufactured goods already recorded in RG-I, and not to goods stopped before that stage. On that basis, the duty demand was held unsustainable and relief was available to the assessee. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118424