2005 (7) TMI 267

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..... ppeals filed by Revenue being same, they are being disposed of by this common order, after hearing both sides. 2. Commissioner of Central Excise (Appeals) upheld the plea of the Respondents that the Dy. Commissioner in the orders had not given any cogent reasons as to why the said goods viz processed fabrics, were to be considered as fully manufactured goods when they were at various stage of pr .....

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..... date is 15-12-1998 in this case. On that date, the concept of BSR under Central Excise Rules did not exist. Moreover, the goods which are excisable are always goods which are in marketable condition ready for delivery. No material exists of the marketability. Mere entry in RG1 in finishing room entry will not render the goods marketable. There is therefore no material found in the Revenue's appea .....

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