https://www.taxtmi.com/caselaws?id=85311 Marketability is a condition precedent to excisability, and an intermediate product is liable to central excise only if it is capable of sale as a distinct and identifiable commodity. On the facts, crude sorbitol generated captively in the manufacture of ascorbic acid was treated as a transient, unstable intermediate with a short shelf life and no established market. Technical literature, expert affidavits and trade letters supported the assessee's case, while the department did not produce persuasive evidence that the product was actually marketable. The burden in a demand case lay on the department to prove marketability, and that burden was not discharged. en-us Tue, 09 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85311 Marketability is a condition precedent to excisability, and an intermediate product is liable to central excise only if it is capable of sale as a distinct and identifiable commodity. On the facts, crude sorbitol generated captively in the manufacture of ascorbic acid was treated as a transient, unstable intermediate with a short shelf life and no established market. Technical literature, expert affidavits and trade letters supported the assessee's case, while the department did not produce persuasive evidence that the product was actually marketable. The burden in a demand case lay on the department to prove marketability, and that burden was not discharged. Case-Laws Central Excise Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85311