https://www.taxtmi.com/caselaws?id=233381 The Supreme Court dismissed civil appeals filed by the Revenue against a Tribunal's decision, affirming that 'treated water' brought to vending outlets for making beverages was not chargeable to excise duty. The Revenue failed to prove marketability of the product due to lack of sales evidence and profit motive, leading to the rejection of duty demands and penalties. The Court upheld the Tribunal's ruling, emphasizing the importance of establishing marketability for levying excise duty and finding the Revenue's case weak in the absence of evidence supporting the chargeability of duty on the treated water. en-us Tue, 19 Jun 2012 00:00:00 +0530 Tue, 30 Apr 2013 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233381 The Supreme Court dismissed civil appeals filed by the Revenue against a Tribunal's decision, affirming that 'treated water' brought to vending outlets for making beverages was not chargeable to excise duty. The Revenue failed to prove marketability of the product due to lack of sales evidence and profit motive, leading to the rejection of duty demands and penalties. The Court upheld the Tribunal's ruling, emphasizing the importance of establishing marketability for levying excise duty and finding the Revenue's case weak in the absence of evidence supporting the chargeability of duty on the treated water. Case-Laws Central Excise Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233381