https://www.taxtmi.com/caselaws?id=280190 Intermediate rubberised fabric used in footwear manufacture was treated as a distinct commodity with commercial identity, and the decisive test was marketability under central excise law. The product was found capable of being stored, transported, sent for job work and returned for further use, so short shelf life did not by itself defeat excisability. Actual sale was not necessary because capability of being brought to market was sufficient. The argument that vulcanisation was required at the intermediate stage was rejected on the facts considered. The material was therefore held marketable and excisable, while questions of limitation, exemption and penalty were left for rehearing. en-us Mon, 24 Dec 2001 00:00:00 +0530 Wed, 24 Apr 2019 15:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280190 Intermediate rubberised fabric used in footwear manufacture was treated as a distinct commodity with commercial identity, and the decisive test was marketability under central excise law. The product was found capable of being stored, transported, sent for job work and returned for further use, so short shelf life did not by itself defeat excisability. Actual sale was not necessary because capability of being brought to market was sufficient. The argument that vulcanisation was required at the intermediate stage was rejected on the facts considered. The material was therefore held marketable and excisable, while questions of limitation, exemption and penalty were left for rehearing. Case-Laws Central Excise Mon, 24 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280190