https://www.taxtmi.com/caselaws?id=121745 Central excise duty on an intermediate product depends on whether the product, in the form in which it emerges and is captively consumed, is excisable and marketable. The Revenue must prove marketability with positive evidence; here, no samples were drawn, no testing was done, and assumptions based on precious metal content or website references were insufficient to establish that the liquid intermediate product was offered for sale or marketable in that condition. The burden was not discharged, so the demand and penalties were unsustainable. en-us Tue, 22 May 2007 00:00:00 +0530 Mon, 20 Nov 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121745 Central excise duty on an intermediate product depends on whether the product, in the form in which it emerges and is captively consumed, is excisable and marketable. The Revenue must prove marketability with positive evidence; here, no samples were drawn, no testing was done, and assumptions based on precious metal content or website references were insufficient to establish that the liquid intermediate product was offered for sale or marketable in that condition. The burden was not discharged, so the demand and penalties were unsustainable. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121745