https://www.taxtmi.com/caselaws?id=266860 Cream captively consumed in biscuit manufacture was held not to be liable to central excise duty on the present record because marketability was not adequately proved. The analysis stressed that actual sale is not required, but the Department still had to show that the intermediate cream was capable of being bought and sold, with evidence on shelf-life, storage, trade availability, or recognition in the market. Separate fixation of job charges for cream and biscuits was insufficient by itself to establish marketability. The duty finding was therefore set aside for lack of evidence, and the matter was remanded for fresh consideration. en-us Thu, 30 Jul 2015 00:00:00 +0530 Mon, 26 Oct 2015 02:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266860 Cream captively consumed in biscuit manufacture was held not to be liable to central excise duty on the present record because marketability was not adequately proved. The analysis stressed that actual sale is not required, but the Department still had to show that the intermediate cream was capable of being bought and sold, with evidence on shelf-life, storage, trade availability, or recognition in the market. Separate fixation of job charges for cream and biscuits was insufficient by itself to establish marketability. The duty finding was therefore set aside for lack of evidence, and the matter was remanded for fresh consideration. Case-Laws Central Excise Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266860