https://www.taxtmi.com/caselaws?id=53639 Goods still undergoing manufacturing processes such as washing, drying, testing, inspection and rechecking were not required to be entered in the RG-1 register because that register is only a daily production account for finished goods. The CESTAT found that the seized goods in the machine shop, production area and washing area had not reached the stage of complete manufacture, so Rule 2(a) of the Rules for Interpretation of the Schedule to the Central Excise Tariff Act did not assist the Revenue on this issue. As the goods were in process of manufacture, the foundation for confiscation and penalty was not established, and both were held unsustainable. en-us Tue, 30 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 13:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53639 Goods still undergoing manufacturing processes such as washing, drying, testing, inspection and rechecking were not required to be entered in the RG-1 register because that register is only a daily production account for finished goods. The CESTAT found that the seized goods in the machine shop, production area and washing area had not reached the stage of complete manufacture, so Rule 2(a) of the Rules for Interpretation of the Schedule to the Central Excise Tariff Act did not assist the Revenue on this issue. As the goods were in process of manufacture, the foundation for confiscation and penalty was not established, and both were held unsustainable. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53639