https://www.taxtmi.com/caselaws?id=352010 Excise duty under the compounded levy regime is attracted only when fabrics have completed manufacture and become marketable excisable goods. Mere entry in the RG-1 register, inclusion in the finished goods account, or presence in the finishing room does not by itself prove that the goods were finished or marketable. On the record, there was no evidence that the fabrics had completed the manufacturing process so as to attract duty. In the absence of proof of marketability, the demand could not be sustained, and the assessee's contention prevailed. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352010 Excise duty under the compounded levy regime is attracted only when fabrics have completed manufacture and become marketable excisable goods. Mere entry in the RG-1 register, inclusion in the finished goods account, or presence in the finishing room does not by itself prove that the goods were finished or marketable. On the record, there was no evidence that the fabrics had completed the manufacturing process so as to attract duty. In the absence of proof of marketability, the demand could not be sustained, and the assessee's contention prevailed. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352010