https://www.taxtmi.com/caselaws?id=86889 Edge trimmings and shots generated as waste in the manufacture of ceramic wool were not excisable goods because they did not emerge as goods from a process of manufacture and were not shown to satisfy the test of marketability. Duty could not be levied merely because the waste was capable of being sold or recovered as scrap. On that basis, the department's demand was unsustainable and the items were held not chargeable to excise duty. en-us Tue, 08 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86889 Edge trimmings and shots generated as waste in the manufacture of ceramic wool were not excisable goods because they did not emerge as goods from a process of manufacture and were not shown to satisfy the test of marketability. Duty could not be levied merely because the waste was capable of being sold or recovered as scrap. On that basis, the department's demand was unsustainable and the items were held not chargeable to excise duty. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86889