https://www.taxtmi.com/caselaws?id=93316 Marketability is a condition precedent for levy of central excise duty, and the burden to prove marketability lies on the Revenue. The product was used captively and had a shelf-life of not more than 48 hours, while no evidence was produced to show that it was marketable as compounded rubber. On that basis, the product was treated as not liable to duty and the assessee's appeal was allowed with consequential relief. en-us Wed, 12 Mar 1997 00:00:00 +0530 Wed, 09 Nov 2011 17:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93316 Marketability is a condition precedent for levy of central excise duty, and the burden to prove marketability lies on the Revenue. The product was used captively and had a shelf-life of not more than 48 hours, while no evidence was produced to show that it was marketable as compounded rubber. On that basis, the product was treated as not liable to duty and the assessee's appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93316