https://www.taxtmi.com/caselaws?id=41940 Liability to central excise duty on an intermediate footwear material depended on whether rubber-coated cotton fabric had emerged as a distinct marketable excisable commodity or remained part of a continuous manufacturing process. The Court held that marketability, the existence of a separate product, and whether the material was merely an unfinished stage of shoe manufacture were disputed factual questions that could not be resolved on the writ record. Those issues had to be examined by the departmental authority on evidence, so the excisability challenge could not succeed in writ proceedings and the petition was rejected, with liberty to pursue the matter before the statutory authority. en-us Tue, 05 May 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41940 Liability to central excise duty on an intermediate footwear material depended on whether rubber-coated cotton fabric had emerged as a distinct marketable excisable commodity or remained part of a continuous manufacturing process. The Court held that marketability, the existence of a separate product, and whether the material was merely an unfinished stage of shoe manufacture were disputed factual questions that could not be resolved on the writ record. Those issues had to be examined by the departmental authority on evidence, so the excisability challenge could not succeed in writ proceedings and the petition was rejected, with liberty to pursue the matter before the statutory authority. Case-Laws Central Excise Tue, 05 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41940