https://www.taxtmi.com/caselaws?id=241826 The tribunal rejected the department's appeal, concluding that slurry yeast arising in beer manufacture was not liable to excise duty as it lacked proven marketability despite having a two-day shelf life. The tribunal emphasized that mere shelf life does not establish marketability, requiring evidence of commercial recognition and marketing capability. Without proof of actual or potential marketing, the goods were deemed non-excisable, aligning with a Supreme Court precedent that shelf life alone does not determine marketability. en-us Tue, 07 Jun 2011 00:00:00 +0530 Thu, 02 Jan 2014 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241826 The tribunal rejected the department's appeal, concluding that slurry yeast arising in beer manufacture was not liable to excise duty as it lacked proven marketability despite having a two-day shelf life. The tribunal emphasized that mere shelf life does not establish marketability, requiring evidence of commercial recognition and marketing capability. Without proof of actual or potential marketing, the goods were deemed non-excisable, aligning with a Supreme Court precedent that shelf life alone does not determine marketability. Case-Laws Central Excise Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241826