https://www.taxtmi.com/caselaws?id=199666 Spent palladium catalyst could not be brought within the taxing net unless marketability was established on the material before the Court. The Department bore the burden of proving that the spent catalyst was a marketable commodity, but the record did not satisfy that test. On that basis, no ground was made out to interfere with the Tribunal's finding, and the issue was decided in favour of the assessee and against the Department. en-us Thu, 21 Nov 2002 00:00:00 +0530 Fri, 09 Mar 2018 10:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199666 Spent palladium catalyst could not be brought within the taxing net unless marketability was established on the material before the Court. The Department bore the burden of proving that the spent catalyst was a marketable commodity, but the record did not satisfy that test. On that basis, no ground was made out to interfere with the Tribunal's finding, and the issue was decided in favour of the assessee and against the Department. Case-Laws Central Excise Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199666