1988 (12) TMI 182

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondents. [Order per: K.L. Rekhi, Member (T)].  - In the first instance the six applications for condonation of delay were taken up for consideration. The applications relate to filing of the Supplementary Appeals by the Department. The main consolidated appeal of the Department, against the consolidated impugned Order-in-Appeal, was filed within the prescribed time-limit. The learned Advoc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for testing, an exemption Notification was required to remit the duty payable thereon, but no such exemption notification existed. The Department maintains that the testing in this case amounted to utilisation of fully manufactured Cement Concrete Poles within the factory of manufacture and duty had to be paid on such captive utilisation. 3. We do not agree with the Department's contention. The C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts, and not before. Unless the goods reach a stage where they are fit for delivery, they cannot be considered as fully manufactured goods. The quality control test was a mandatory requirement before the goods produced could be considered as fully manufactured. We agree with the learned Collector (Appeals) that no Central Excise duty was payable on the Cement Concrete Poles which got destroyed in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X