https://www.taxtmi.com/caselaws?id=91760 Excise duty could not be sustained where the department failed to establish that sulphuric acid had actually come into existence as a manufactured product from the treatment of maize kernel with water and sulphur dioxide. The Tribunal found that the alleged output was only a dilute, unstable solution and not sulphuric acid as commercially and scientifically understood. Since the demand and the orders below proceeded specifically on sulphuric acid, the absence of proof of manufacture was fatal; marketability therefore did not arise for consideration. The demand was set aside and the assessee obtained consequential relief. en-us Mon, 05 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91760 Excise duty could not be sustained where the department failed to establish that sulphuric acid had actually come into existence as a manufactured product from the treatment of maize kernel with water and sulphur dioxide. The Tribunal found that the alleged output was only a dilute, unstable solution and not sulphuric acid as commercially and scientifically understood. Since the demand and the orders below proceeded specifically on sulphuric acid, the absence of proof of manufacture was fatal; marketability therefore did not arise for consideration. The demand was set aside and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91760