https://www.taxtmi.com/caselaws?id=202962 The department failed to prove that the hot-cut and cooled intermediate products arising in manufacture of railway construction materials were marketable and therefore excisable. The finding that they were flat-rolled products lacked evidentiary support, and no clear finding established classification under the tariff sub-headings cited in the notices. In the absence of proof on marketability and correct tariff classification, the Compounded Levy Scheme could not be applied and denial of input credit could not be sustained. The impugned orders were accordingly held unsustainable and set aside in favour of the assessee. en-us Wed, 28 Jul 2010 00:00:00 +0530 Wed, 27 Apr 2011 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202962 The department failed to prove that the hot-cut and cooled intermediate products arising in manufacture of railway construction materials were marketable and therefore excisable. The finding that they were flat-rolled products lacked evidentiary support, and no clear finding established classification under the tariff sub-headings cited in the notices. In the absence of proof on marketability and correct tariff classification, the Compounded Levy Scheme could not be applied and denial of input credit could not be sustained. The impugned orders were accordingly held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Wed, 28 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202962