https://www.taxtmi.com/caselaws?id=101622 Printed paper backed aluminium foil bearing the manufacturer's logo was treated as marketable because the record showed prior purchases of similar printed foil from another supplier, indicating capability of being bought and sold. The fact that the appellants used the goods during the relevant period did not defeat marketability, since an actual user may also be a purchaser. As manufacture was not disputed, the goods were liable to Central Excise duty, and the refund claim could not be sustained. en-us Thu, 03 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 13:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101622 Printed paper backed aluminium foil bearing the manufacturer's logo was treated as marketable because the record showed prior purchases of similar printed foil from another supplier, indicating capability of being bought and sold. The fact that the appellants used the goods during the relevant period did not defeat marketability, since an actual user may also be a purchaser. As manufacture was not disputed, the goods were liable to Central Excise duty, and the refund claim could not be sustained. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101622