https://www.taxtmi.com/caselaws?id=260337 The Tribunal dismissed the Revenue's appeal, affirming that the carbon dioxide generated during fermentation in the factory was not marketable and therefore not excisable. The decision emphasized the necessity for goods to be proven marketable in the form they are cleared for captive use, a requirement not met in this case due to the impurities present in the carbon dioxide. The Tribunal's ruling was based on the lack of evidence of purification in the respondent's unit, distinguishing the carbon dioxide generated internally from that purchased commercially. en-us Fri, 27 Feb 2015 00:00:00 +0530 Thu, 27 Aug 2015 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260337 The Tribunal dismissed the Revenue's appeal, affirming that the carbon dioxide generated during fermentation in the factory was not marketable and therefore not excisable. The decision emphasized the necessity for goods to be proven marketable in the form they are cleared for captive use, a requirement not met in this case due to the impurities present in the carbon dioxide. The Tribunal's ruling was based on the lack of evidence of purification in the respondent's unit, distinguishing the carbon dioxide generated internally from that purchased commercially. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260337