https://www.taxtmi.com/caselaws?id=355358 Dummy packs prepared and distributed free of cost as advertising material were held to be non-marketable, so they lacked the essential condition for excisability and no Central Excise duty was payable. Once dutiability failed, the proposed classification under Chapter 48 or Chapter 49 and the valuation based on manufacture cost became irrelevant and did not survive. The consequential direction relating to continued debit of Cenvat credit on inputs used in making the dummy packs followed from that finding. The assessee succeeded on the core issue of marketability and duty liability, and the Revenue's challenge to classification and valuation was rejected as unnecessary. en-us Mon, 30 Oct 2017 00:00:00 +0530 Sat, 10 Nov 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355358 Dummy packs prepared and distributed free of cost as advertising material were held to be non-marketable, so they lacked the essential condition for excisability and no Central Excise duty was payable. Once dutiability failed, the proposed classification under Chapter 48 or Chapter 49 and the valuation based on manufacture cost became irrelevant and did not survive. The consequential direction relating to continued debit of Cenvat credit on inputs used in making the dummy packs followed from that finding. The assessee succeeded on the core issue of marketability and duty liability, and the Revenue's challenge to classification and valuation was rejected as unnecessary. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355358