https://www.taxtmi.com/caselaws?id=51928 The Tribunal ruled in favor of the Appellants, stating that Central Excise duty is not chargeable on tyres destroyed during testing by a company. The Tribunal emphasized the importance of testing for making goods marketable and referenced previous decisions, including a Supreme Court ruling, to support their decision. They rejected the Department's argument that duty is payable as soon as goods are manufactured, highlighting the necessity of testing for ensuring product quality. As a result, the Tribunal allowed both appeals in favor of the Appellants. en-us Tue, 03 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51928 The Tribunal ruled in favor of the Appellants, stating that Central Excise duty is not chargeable on tyres destroyed during testing by a company. The Tribunal emphasized the importance of testing for making goods marketable and referenced previous decisions, including a Supreme Court ruling, to support their decision. They rejected the Department's argument that duty is payable as soon as goods are manufactured, highlighting the necessity of testing for ensuring product quality. As a result, the Tribunal allowed both appeals in favor of the Appellants. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51928