https://www.taxtmi.com/caselaws?id=90974 Wheat flour sheet used as an intermediate product in chocolate manufacture was not shown to be marketable, so duty could not be sustained on that basis. The marketability finding rested on an asserted market enquiry and comparison with other products, but the Commissioner's report recorded that no formal market enquiry had been conducted and that the alleged comparable product was not shown to exist. It was also noted that the assessee was no longer manufacturing the product, removing the factual foundation for treating it as marketable. en-us Wed, 28 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90974 Wheat flour sheet used as an intermediate product in chocolate manufacture was not shown to be marketable, so duty could not be sustained on that basis. The marketability finding rested on an asserted market enquiry and comparison with other products, but the Commissioner's report recorded that no formal market enquiry had been conducted and that the alleged comparable product was not shown to exist. It was also noted that the assessee was no longer manufacturing the product, removing the factual foundation for treating it as marketable. Case-Laws Central Excise Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90974