https://www.taxtmi.com/caselaws?id=270643 Central excise duty was not leviable on towers sent out in knocked down condition solely for mandatory destructive testing under the supply contract, because the testing destroyed the towers and only scrap remained. The goods were not finally marketable excisable goods, and manufacture was treated as incomplete until the testing condition was fulfilled. The duty demand, along with interest and penalty, was therefore unsustainable. en-us Mon, 19 Oct 2015 00:00:00 +0530 Fri, 06 May 2016 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270643 Central excise duty was not leviable on towers sent out in knocked down condition solely for mandatory destructive testing under the supply contract, because the testing destroyed the towers and only scrap remained. The goods were not finally marketable excisable goods, and manufacture was treated as incomplete until the testing condition was fulfilled. The duty demand, along with interest and penalty, was therefore unsustainable. Case-Laws Central Excise Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270643