https://www.taxtmi.com/caselaws?id=31899 The Tribunal remitted the case back to the original authority for a fresh adjudication, emphasizing the necessity of evidence on marketability to determine the excisability of impregnated hessian cloth used in manufacturing insulated wires and cables. The Tribunal disagreed with the reliance on shelf-life as a determinant of excisability, stressing that marketability is the key factor. They criticized the lack of evidence on marketability and the questionable report used in the decision-making process, highlighting the importance of a comprehensive finding based on factual evidence. en-us Tue, 17 Jun 2008 00:00:00 +0530 Mon, 29 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31899 The Tribunal remitted the case back to the original authority for a fresh adjudication, emphasizing the necessity of evidence on marketability to determine the excisability of impregnated hessian cloth used in manufacturing insulated wires and cables. The Tribunal disagreed with the reliance on shelf-life as a determinant of excisability, stressing that marketability is the key factor. They criticized the lack of evidence on marketability and the questionable report used in the decision-making process, highlighting the importance of a comprehensive finding based on factual evidence. Case-Laws Central Excise Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31899