https://www.taxtmi.com/caselaws?id=80503 The Tribunal allowed both appeals, holding that heating duty-paid oleum to obtain SO3 constitutes manufacturing activity, resulting in a distinct product. However, the SO3 in gaseous form obtained during the manufacturing process was deemed not marketable and therefore not subject to excise duty. As a non-marketable product, it was not liable for excise duty, and thus, the extended period of limitation under Section 11A was found inapplicable. The Tribunal set aside the orders and granted relief to the appellants. en-us Wed, 28 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80503 The Tribunal allowed both appeals, holding that heating duty-paid oleum to obtain SO3 constitutes manufacturing activity, resulting in a distinct product. However, the SO3 in gaseous form obtained during the manufacturing process was deemed not marketable and therefore not subject to excise duty. As a non-marketable product, it was not liable for excise duty, and thus, the extended period of limitation under Section 11A was found inapplicable. The Tribunal set aside the orders and granted relief to the appellants. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80503