https://www.taxtmi.com/caselaws?id=254741 Central excise duty on an intermediate product depends on proof that it is marketable or capable of being marketed. Mere chemical description or limited shelf life is insufficient. On the evidence, the low-concentration sugar solution used captively in the integrated manufacture of crocin syrup was not shown to be a distinct commodity fit for sale, so the Revenue's demand failed and the appeal was rejected. en-us Wed, 09 Apr 2014 00:00:00 +0530 Tue, 30 Dec 2014 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254741 Central excise duty on an intermediate product depends on proof that it is marketable or capable of being marketed. Mere chemical description or limited shelf life is insufficient. On the evidence, the low-concentration sugar solution used captively in the integrated manufacture of crocin syrup was not shown to be a distinct commodity fit for sale, so the Revenue's demand failed and the appeal was rejected. Case-Laws Central Excise Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254741