https://www.taxtmi.com/caselaws?id=345408 Fabricated chimney flues and other site-specific structural items made only for erection of a particular chimney were not treated as excisable goods because marketability was not proved. Mere correspondence, work order terms, or the fact that the items were manufactured for one customer did not establish that they had a market or were capable of sale as such. In the absence of evidence that the intermediate fabricated items were marketable goods, central excise duty could not be levied. The duty demand was therefore unsustainable, and the finding of excisability was set aside in favour of the assessee. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 17 Jul 2017 11:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345408 Fabricated chimney flues and other site-specific structural items made only for erection of a particular chimney were not treated as excisable goods because marketability was not proved. Mere correspondence, work order terms, or the fact that the items were manufactured for one customer did not establish that they had a market or were capable of sale as such. In the absence of evidence that the intermediate fabricated items were marketable goods, central excise duty could not be levied. The duty demand was therefore unsustainable, and the finding of excisability was set aside in favour of the assessee. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345408