https://www.taxtmi.com/caselaws?id=456035 The Tribunal allowed the appeal, concluding that the intermediate goods produced by the Appellant's Coimbatore unit were not subject to excise duty as they failed the twin test criteria of manufacture and marketability. The show cause notice did not establish the goods' marketability, rendering the adjudication unsustainable. The Tribunal's decision aligned with the Apex Court's precedents, emphasizing that mere manufacture does not automatically make goods excisable without meeting both criteria. Consequently, the Appellant was relieved of any excise duty liability for the intermediate goods transferred to Pondicherry for further processing. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sun, 23 Jun 2024 21:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456035 The Tribunal allowed the appeal, concluding that the intermediate goods produced by the Appellant's Coimbatore unit were not subject to excise duty as they failed the twin test criteria of manufacture and marketability. The show cause notice did not establish the goods' marketability, rendering the adjudication unsustainable. The Tribunal's decision aligned with the Apex Court's precedents, emphasizing that mere manufacture does not automatically make goods excisable without meeting both criteria. Consequently, the Appellant was relieved of any excise duty liability for the intermediate goods transferred to Pondicherry for further processing. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456035