https://www.taxtmi.com/caselaws?id=255178 Waste weak HCL acid generated during manufacturing and incineration was treated as non-marketable because it was a highly contaminated waste product with low HCL concentration and no established commercial identity as goods known in the market. Mere sale at a nominal price did not prove marketability, and the burden to establish that the material was a distinct excisable commodity remained on the Revenue. On the evidence, the product was not shown to be capable of being treated as a commercially known article, so it was not liable to central excise duty. en-us Fri, 24 Oct 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255178 Waste weak HCL acid generated during manufacturing and incineration was treated as non-marketable because it was a highly contaminated waste product with low HCL concentration and no established commercial identity as goods known in the market. Mere sale at a nominal price did not prove marketability, and the burden to establish that the material was a distinct excisable commodity remained on the Revenue. On the evidence, the product was not shown to be capable of being treated as a commercially known article, so it was not liable to central excise duty. Case-Laws Central Excise Fri, 24 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255178