https://www.taxtmi.com/caselaws?id=50856 Central excise duty was not payable on cable portions destroyed during mandatory buyer-mandated inspection and quality control testing before acceptance and supply, because goods consumed in a destructive test could not be treated as fully manufactured excisable goods for levy purposes. The Tribunal applied its earlier view, noted that the principle had been affirmed by the Supreme Court, and held that valuation under Section 4 of the Central Excise Act, 1944 did not change the position where no separate value was realised for the destroyed pieces. The levy was therefore unsustainable. en-us Fri, 12 Oct 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50856 Central excise duty was not payable on cable portions destroyed during mandatory buyer-mandated inspection and quality control testing before acceptance and supply, because goods consumed in a destructive test could not be treated as fully manufactured excisable goods for levy purposes. The Tribunal applied its earlier view, noted that the principle had been affirmed by the Supreme Court, and held that valuation under Section 4 of the Central Excise Act, 1944 did not change the position where no separate value was realised for the destroyed pieces. The levy was therefore unsustainable. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50856