https://www.taxtmi.com/caselaws?id=3588 Methane gas specified in the tariff schedule was not liable to excise duty because marketability remained an essential condition for excisability. The Revenue had to prove that the captive-use gas was capable of sale and known to the market, but no such evidence was adduced. The finding that the gas was not marketable was treated as a finding of fact, and the burden of establishing marketability was not discharged. On that basis, the assessee was not charged to excise duty on the captive methane gas. en-us Wed, 05 Mar 2008 00:00:00 +0530 Sat, 10 May 2008 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3588 Methane gas specified in the tariff schedule was not liable to excise duty because marketability remained an essential condition for excisability. The Revenue had to prove that the captive-use gas was capable of sale and known to the market, but no such evidence was adduced. The finding that the gas was not marketable was treated as a finding of fact, and the burden of establishing marketability was not discharged. On that basis, the assessee was not charged to excise duty on the captive methane gas. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3588