https://www.taxtmi.com/caselaws?id=111464 Effluents generated in bulk drug manufacture were not shown to be marketable or clandestinely removed, so central excise duty could not be fastened on the quantity alleged to have been drained into a canal. The Revenue's reliance on limited evidence of sale of some effluent was insufficient to treat the entire quantity as dutiable without proof that the balance was marketable. The mixture of spent input and other organic compounds emerging in the manufacturing process was also not treated as an input for Rule 57F(5), making that rule inapplicable. On that basis, the duty demand failed and the appeal was rejected. en-us Mon, 23 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111464 Effluents generated in bulk drug manufacture were not shown to be marketable or clandestinely removed, so central excise duty could not be fastened on the quantity alleged to have been drained into a canal. The Revenue's reliance on limited evidence of sale of some effluent was insufficient to treat the entire quantity as dutiable without proof that the balance was marketable. The mixture of spent input and other organic compounds emerging in the manufacturing process was also not treated as an input for Rule 57F(5), making that rule inapplicable. On that basis, the duty demand failed and the appeal was rejected. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111464