https://www.taxtmi.com/caselaws?id=392242 Manufactured intermediate goods are excisable if they have commercial identity and are capable of being bought and sold as such; actual sale is not required. Milk crumb was found marketable because it was produced in bulk, had shelf life, was cleared in identifiable form, and had commercial recognition. Clearance to sister units or job workers did not negate marketability or excisability, and captive use did not exempt the product. Revenue neutrality was also rejected as a defence where duty was otherwise payable. The duty demand was therefore sustained and the order dropping proceedings was set aside. en-us Fri, 14 Feb 2020 00:00:00 +0530 Tue, 01 Dec 2020 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392242 Manufactured intermediate goods are excisable if they have commercial identity and are capable of being bought and sold as such; actual sale is not required. Milk crumb was found marketable because it was produced in bulk, had shelf life, was cleared in identifiable form, and had commercial recognition. Clearance to sister units or job workers did not negate marketability or excisability, and captive use did not exempt the product. Revenue neutrality was also rejected as a defence where duty was otherwise payable. The duty demand was therefore sustained and the order dropping proceedings was set aside. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392242