https://www.taxtmi.com/caselaws?id=122307 Loose stock of fabrics described as awaiting dyeing or further processing in the finishing room RG-1 entry could not be treated as fully manufactured goods liable to excise duty. The record showed physical verification by the department, but the material was identified as unfinished stock and there was no evidence that the entire quantity had reached final manufacture or was actually lying in the BSR column as alleged. On those facts, goods pending further processing were outside duty liability, and the Revenue's case failed. en-us Tue, 17 Apr 2007 00:00:00 +0530 Sat, 11 Aug 2012 12:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122307 Loose stock of fabrics described as awaiting dyeing or further processing in the finishing room RG-1 entry could not be treated as fully manufactured goods liable to excise duty. The record showed physical verification by the department, but the material was identified as unfinished stock and there was no evidence that the entire quantity had reached final manufacture or was actually lying in the BSR column as alleged. On those facts, goods pending further processing were outside duty liability, and the Revenue's case failed. Case-Laws Central Excise Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122307