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2017 (11) TMI 1294 - CESTAT NEW DELHIManufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery Management System, electrical panel, air-cooling system and similar items - It is the claim of the appellant that the goods which are being cleared after job work are incomplete goods and are not marketable at that stage - Held that: - Perusal of the photographs indicate that the appellant has only populated some of the components in the enclosures supplied by the principal manufacturer. These are undoubtedly in the form of incomplete systems of various equipments and definitely cannot be marketed - There is nothing on record produced by Revenue that the incomplete goods are capable of being marketed without further processing. Since marketability is a very important aspect of manufacture, we are led to conclude that the goods cannot be considered as manufactured in the form in which they are cleared from the appellant’s factory. Appeal allowed - decided in favor of appellant.
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