https://www.taxtmi.com/caselaws?id=42600 Broken glass/cullets arising during manufacture were treated as waste, not as excisable goods, because they did not emerge as a manufactured product or marketable commodity and could not be taxed by analogy as "other glass" under the tariff. The Court applied the settled principle that excisability depends on goods emerging from manufacture and on common-parlance marketability. The objection that writ relief should be declined due to an alternative statutory remedy was rejected, as the writ had remained pending for years and had already been fully heard on merits. The excise demand and connected orders were therefore held unsustainable in writ jurisdiction. en-us Fri, 12 May 1989 00:00:00 +0530 Sat, 12 Jun 2010 11:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42600 Broken glass/cullets arising during manufacture were treated as waste, not as excisable goods, because they did not emerge as a manufactured product or marketable commodity and could not be taxed by analogy as "other glass" under the tariff. The Court applied the settled principle that excisability depends on goods emerging from manufacture and on common-parlance marketability. The objection that writ relief should be declined due to an alternative statutory remedy was rejected, as the writ had remained pending for years and had already been fully heard on merits. The excise demand and connected orders were therefore held unsustainable in writ jurisdiction. Case-Laws Central Excise Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42600