https://www.taxtmi.com/caselaws?id=767511 The court determined that the aromatic compounds used by the appellants within their factory for manufacturing Agarbatties are not liable for Central Excise duty, as they do not qualify as 'manufacture' under Section 2(f) of the Central Excise Act, 1944, and are not proven to be marketable. The benefit under Notification No. 67/95-C.E. is applicable, and the Department failed to demonstrate the marketability of these compounds. Consequently, the demand for excise duty was not sustainable, and the appeal was allowed in favor of the appellants, setting aside the impugned order. en-us Mon, 17 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767511 The court determined that the aromatic compounds used by the appellants within their factory for manufacturing Agarbatties are not liable for Central Excise duty, as they do not qualify as 'manufacture' under Section 2(f) of the Central Excise Act, 1944, and are not proven to be marketable. The benefit under Notification No. 67/95-C.E. is applicable, and the Department failed to demonstrate the marketability of these compounds. Consequently, the demand for excise duty was not sustainable, and the appeal was allowed in favor of the appellants, setting aside the impugned order. Case-Laws Central Excise Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767511