https://www.taxtmi.com/caselaws?id=283633 The tribunal ruled in favor of the appellant, holding that the intermediate product PPMFY was not liable for Central Excise duty. The judgment concluded that PPMFY was not marketable in its current form as it was an integral part of a continuous manufacturing process and underwent subsequent processes before becoming a final product. The tribunal emphasized that for a product to be liable for duty, it must be marketable in the condition in which it emerges, which PPMFY did not meet. Consequently, the appeal was allowed, and the appellant was granted relief. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 04 Oct 2019 09:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283633 The tribunal ruled in favor of the appellant, holding that the intermediate product PPMFY was not liable for Central Excise duty. The judgment concluded that PPMFY was not marketable in its current form as it was an integral part of a continuous manufacturing process and underwent subsequent processes before becoming a final product. The tribunal emphasized that for a product to be liable for duty, it must be marketable in the condition in which it emerges, which PPMFY did not meet. Consequently, the appeal was allowed, and the appellant was granted relief. Case-Laws Central Excise Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283633