https://www.taxtmi.com/caselaws?id=44545 Excise duty applies only to manufactured goods that satisfy the test of marketability in their existing form. The Court accepted Moti Laminates as stating the correct law and held that a commodity used captively, but lacking the purity and packaging needed for sale in the market as produced, is not excisable merely because it could be made marketable by further processing. On the facts found, the calcium carbide was not marketable in its existing condition and therefore did not attract excise duty. en-us Tue, 06 May 1997 00:00:00 +0530 Sat, 05 Jul 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44545 Excise duty applies only to manufactured goods that satisfy the test of marketability in their existing form. The Court accepted Moti Laminates as stating the correct law and held that a commodity used captively, but lacking the purity and packaging needed for sale in the market as produced, is not excisable merely because it could be made marketable by further processing. On the facts found, the calcium carbide was not marketable in its existing condition and therefore did not attract excise duty. Case-Laws Central Excise Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44545