https://www.taxtmi.com/caselaws?id=2964 Aluminum conductors sent under Rule 57F(2) with prior permission were treated as manufactured only after inspection, testing, ISI marking, packing and certification at the buyer's premises, because those steps were integral to completion of the goods. The prescribed procedure for removal of inputs and receipt of finished goods was followed, and RG-1 entries were made only after the post-processing was completed. On that basis, manufacture was held to be complete at the buyer's premises, so the clearances remained within the buyer's SSI exemption limit and the Revenue's challenge failed. en-us Tue, 11 Sep 2007 00:00:00 +0530 Thu, 24 Sep 2009 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2964 Aluminum conductors sent under Rule 57F(2) with prior permission were treated as manufactured only after inspection, testing, ISI marking, packing and certification at the buyer's premises, because those steps were integral to completion of the goods. The prescribed procedure for removal of inputs and receipt of finished goods was followed, and RG-1 entries were made only after the post-processing was completed. On that basis, manufacture was held to be complete at the buyer's premises, so the clearances remained within the buyer's SSI exemption limit and the Revenue's challenge failed. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2964