https://www.taxtmi.com/caselaws?id=54912 The Tribunal upheld the decision of the Commissioner of Central Excise (Appeals) and rejected the appeals by Revenue. The processed fabrics were not considered fully manufactured goods, as indicated by the entry in the finishing room register, which did not establish marketability. Goods stored in the Bonded Store Room were not deemed fully manufactured, lacking marketability and readiness for delivery, despite entries suggesting otherwise. The Tribunal emphasized the necessity of marketability for excise classification, leading to the dismissal of Revenue's appeals. en-us Thu, 21 Jul 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54912 The Tribunal upheld the decision of the Commissioner of Central Excise (Appeals) and rejected the appeals by Revenue. The processed fabrics were not considered fully manufactured goods, as indicated by the entry in the finishing room register, which did not establish marketability. Goods stored in the Bonded Store Room were not deemed fully manufactured, lacking marketability and readiness for delivery, despite entries suggesting otherwise. The Tribunal emphasized the necessity of marketability for excise classification, leading to the dismissal of Revenue's appeals. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54912