https://www.taxtmi.com/caselaws?id=94769 Carbide sludge was treated as waste arising in the course of manufacture and not as a commercially marketable product. The Tribunal applied its earlier finding that carbide sludge was not marketable in the ordinary sense, and held that marketability is a necessary element for excisability. As the product lacked marketability, it was not chargeable to central excise duty, and the appeal succeeded. en-us Fri, 30 Oct 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94769 Carbide sludge was treated as waste arising in the course of manufacture and not as a commercially marketable product. The Tribunal applied its earlier finding that carbide sludge was not marketable in the ordinary sense, and held that marketability is a necessary element for excisability. As the product lacked marketability, it was not chargeable to central excise duty, and the appeal succeeded. Case-Laws Central Excise Fri, 30 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94769