https://www.taxtmi.com/caselaws?id=91054 Demineralised water was not shown to be non-marketable or non-excisable merely because it was used for captive consumption. The absence of evidence that the product was unstable, had only a very limited shelf life, or could not be brought to market meant the plea of non-marketability failed. Unsupported assertions that samples were not drawn or analysed did not displace the conclusion, as no technical material or literature established the claimed lack of shelf life. The product was therefore treated as capable of being marketed and not established as exempt from excise on that ground. en-us Thu, 04 Jul 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91054 Demineralised water was not shown to be non-marketable or non-excisable merely because it was used for captive consumption. The absence of evidence that the product was unstable, had only a very limited shelf life, or could not be brought to market meant the plea of non-marketability failed. Unsupported assertions that samples were not drawn or analysed did not displace the conclusion, as no technical material or literature established the claimed lack of shelf life. The product was therefore treated as capable of being marketed and not established as exempt from excise on that ground. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91054