https://www.taxtmi.com/article/detailed?id=807 Central excise requires an article to be both goods and the product of manufacture, and additionally to be marketable-having a commercial identity capable of being bought and sold in the condition in which it emerges. Marketability is a factual inquiry, not proved by mere captive consumption, internal transfers, or product stability. The Revenue bears the burden to establish that an intermediate or component is known in the market and capable of sale; without such evidence the item is not excisable. en-us Thu, 03 Jun 2010 00:00:00 +0530 Thu, 06 Jan 2011 13:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=807 Central excise requires an article to be both goods and the product of manufacture, and additionally to be marketable-having a commercial identity capable of being bought and sold in the condition in which it emerges. Marketability is a factual inquiry, not proved by mere captive consumption, internal transfers, or product stability. The Revenue bears the burden to establish that an intermediate or component is known in the market and capable of sale; without such evidence the item is not excisable. Articles Central Excise Thu, 03 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=807