https://www.taxtmi.com/article/detailed?id=2026 Central excise duty requires two cumulative conditions: the article must be 'goods' capable of being bought and sold and it must have been produced by a process amounting to 'manufacture', which demands transformation into a new and different article with distinctive name, character and use. Marketability is an essential attribute of manufacture and must be established for levy; the department bears the burden to prove both manufacture and marketability, though it may discharge that burden through evidence on record. en-us Sun, 10 Feb 2013 10:36:05 +0530 Sun, 10 Feb 2013 10:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2026 Central excise duty requires two cumulative conditions: the article must be 'goods' capable of being bought and sold and it must have been produced by a process amounting to 'manufacture', which demands transformation into a new and different article with distinctive name, character and use. Marketability is an essential attribute of manufacture and must be established for levy; the department bears the burden to prove both manufacture and marketability, though it may discharge that burden through evidence on record. Articles Central Excise Sun, 10 Feb 2013 10:36:05 +0530 https://www.taxtmi.com/article/detailed?id=2026