https://www.taxtmi.com/caselaws?id=98722 Intermediate stems arising during continuous GLS lamp manufacture were treated as non-marketable and therefore not excisable under Central Excise law. The note states that duty arises only when manufactured goods satisfy the test of marketability; mere tariff classification or captive use is insufficient. It further records that the manufacturer relied on evidence showing an integrated automatic process, no storage of stems, and no viable market for the product, while the revenue produced no independent proof of marketability. The demand, penalties and interest were said to be unsustainable on these facts. en-us Fri, 12 Jun 1998 00:00:00 +0530 Sat, 21 Jan 2012 17:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98722 Intermediate stems arising during continuous GLS lamp manufacture were treated as non-marketable and therefore not excisable under Central Excise law. The note states that duty arises only when manufactured goods satisfy the test of marketability; mere tariff classification or captive use is insufficient. It further records that the manufacturer relied on evidence showing an integrated automatic process, no storage of stems, and no viable market for the product, while the revenue produced no independent proof of marketability. The demand, penalties and interest were said to be unsustainable on these facts. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98722