https://www.taxtmi.com/caselaws?id=263626 The Tribunal set aside the duty demand imposed on the manufacturer (MI Telecom) and the recipient (Acme) for goods manufactured on job work basis, emphasizing the incomplete and non-marketable nature of the goods sent by MI Telecom to Acme. It held that the burden of proving marketability rested with the Department, which failed to provide evidence in this regard. The case was remanded for a specific finding on the marketability of the goods, stressing the importance of establishing excisability based on complete and marketable goods to determine duty liability accurately. en-us Wed, 07 Jan 2015 00:00:00 +0530 Mon, 07 Sep 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263626 The Tribunal set aside the duty demand imposed on the manufacturer (MI Telecom) and the recipient (Acme) for goods manufactured on job work basis, emphasizing the incomplete and non-marketable nature of the goods sent by MI Telecom to Acme. It held that the burden of proving marketability rested with the Department, which failed to provide evidence in this regard. The case was remanded for a specific finding on the marketability of the goods, stressing the importance of establishing excisability based on complete and marketable goods to determine duty liability accurately. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263626