https://www.taxtmi.com/caselaws?id=98722 Intermediate stems arising during the continuous manufacture of GLS lamps are not excisable unless shown to be marketable or capable of being marketed. Tariff classification and captive consumption alone do not establish marketability. An integrated automated process, absence of storage, risk of quality damage from manual handling, and dealer evidence of no market support non-marketability; revenue must adduce independent evidence to the contrary. Where that test is not met, excise duty, related penalties and interest cannot be sustained. 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 the continuous manufacture of GLS lamps are not excisable unless shown to be marketable or capable of being marketed. Tariff classification and captive consumption alone do not establish marketability. An integrated automated process, absence of storage, risk of quality damage from manual handling, and dealer evidence of no market support non-marketability; revenue must adduce independent evidence to the contrary. Where that test is not met, excise duty, related penalties and interest cannot be sustained. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98722