https://www.taxtmi.com/caselaws?id=100942 Captive consumption of paste used in making match boxes did not make it excisable because excisability depends on marketability as well as manufacture. The paste was prepared daily, used almost immediately, had a very short shelf-life, and there was no positive evidence that it could be preserved or bought and sold in the market. Where non-marketability is shown, the burden shifts to the Revenue to rebut it with evidence, and trade notices on short-lived adhesive preparations supported that position. On those facts, the paste was treated as non-marketable goods, so the duty demand and penalties could not be sustained. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100942 Captive consumption of paste used in making match boxes did not make it excisable because excisability depends on marketability as well as manufacture. The paste was prepared daily, used almost immediately, had a very short shelf-life, and there was no positive evidence that it could be preserved or bought and sold in the market. Where non-marketability is shown, the burden shifts to the Revenue to rebut it with evidence, and trade notices on short-lived adhesive preparations supported that position. On those facts, the paste was treated as non-marketable goods, so the duty demand and penalties could not be sustained. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100942