https://www.taxtmi.com/caselaws?id=202103 The High Court upheld the Tribunal's decision that waste products arising during the manufacturing process of zinc sulphate, specifically copper sludge and mud, were not marketable commodities and therefore not subject to excise duty. The Court emphasized the need to prove marketability and clarified that just because waste products could be sold in the market does not make them excisable items. The Tribunal's decision was based on legal principles regarding marketability and the burden of proof on the department, ultimately dismissing the appeal based on concurrent findings of fact. en-us Mon, 23 Nov 2009 00:00:00 +0530 Fri, 25 Feb 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202103 The High Court upheld the Tribunal's decision that waste products arising during the manufacturing process of zinc sulphate, specifically copper sludge and mud, were not marketable commodities and therefore not subject to excise duty. The Court emphasized the need to prove marketability and clarified that just because waste products could be sold in the market does not make them excisable items. The Tribunal's decision was based on legal principles regarding marketability and the burden of proof on the department, ultimately dismissing the appeal based on concurrent findings of fact. Case-Laws Central Excise Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202103