https://www.taxtmi.com/caselaws?id=41728 Aluminium circles emerging during the captive manufacture of topes were treated as an intermediate stage of an integrated manufacturing process, not as a separately marketable product liable to excise duty under Tariff Item 27(b). Because the circles did not leave the factory or enter trade as distinct goods, the process was not regarded as creating a separate taxable manufacture for excise purposes. The cited Supreme Court authority was distinguished on that basis. On that reasoning, the petitioners were also relieved from following the Rule 56-A procedure under the Central Excise Rules. en-us Thu, 24 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41728 Aluminium circles emerging during the captive manufacture of topes were treated as an intermediate stage of an integrated manufacturing process, not as a separately marketable product liable to excise duty under Tariff Item 27(b). Because the circles did not leave the factory or enter trade as distinct goods, the process was not regarded as creating a separate taxable manufacture for excise purposes. The cited Supreme Court authority was distinguished on that basis. On that reasoning, the petitioners were also relieved from following the Rule 56-A procedure under the Central Excise Rules. Case-Laws Central Excise Thu, 24 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41728