https://www.taxtmi.com/caselaws?id=43814 Writ jurisdiction was held maintainable where the challenge extended to later administrative action and the revision proceedings had shifted to another authority; the pendency of statutory proceedings did not bar examination of the impugned action. On excisability, an intermediate product arising only as a transient stage in a continuous manufacturing process was not treated as excisable goods because marketability remains an essential element of central excise. Mere capacity for further use in manufacture was insufficient, and a deeming provision on removal did not convert a non-marketable intermediate stage into goods. The demand and classification approach were therefore rejected, and the pending revision was to be disposed of expeditiously. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 12:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43814 Writ jurisdiction was held maintainable where the challenge extended to later administrative action and the revision proceedings had shifted to another authority; the pendency of statutory proceedings did not bar examination of the impugned action. On excisability, an intermediate product arising only as a transient stage in a continuous manufacturing process was not treated as excisable goods because marketability remains an essential element of central excise. Mere capacity for further use in manufacture was insufficient, and a deeming provision on removal did not convert a non-marketable intermediate stage into goods. The demand and classification approach were therefore rejected, and the pending revision was to be disposed of expeditiously. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43814