https://www.taxtmi.com/highlights?id=71625 Excisability - marketability - Process amounting to manufacture or not - top gas that emerged from the Reduction Shaft had been subjected to a refining process for removal impurities. - it is a settled law that the burden is on the department to establish that a product is a manufactured product, before seeking to levy duty of excise on the same. The said burden has not been discharged, in the facts of the present case. - Demand set aside - AT en-us Thu, 24 Aug 2023 12:33:13 +0530 Thu, 24 Aug 2023 12:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71625 Excisability - marketability - Process amounting to manufacture or not - top gas that emerged from the Reduction Shaft had been subjected to a refining process for removal impurities. - it is a settled law that the burden is on the department to establish that a product is a manufactured product, before seeking to levy duty of excise on the same. The said burden has not been discharged, in the facts of the present case. - Demand set aside - AT Highlights Central Excise Thu, 24 Aug 2023 12:33:13 +0530 https://www.taxtmi.com/highlights?id=71625