https://www.taxtmi.com/highlights?id=22680 Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being used as parts of the fans, the same cannot be treated as marketable and hence, excise duty would not be chargeable. - AT en-us Sat, 25 Apr 2015 12:39:50 +0530 Sat, 25 Apr 2015 12:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22680 Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being used as parts of the fans, the same cannot be treated as marketable and hence, excise duty would not be chargeable. - AT Highlights Central Excise Sat, 25 Apr 2015 12:39:50 +0530 https://www.taxtmi.com/highlights?id=22680