https://www.taxtmi.com/caselaws?id=46145 Excise duty attaches only when manufacture results in a distinct, marketable commodity capable of being bought and sold. A solution made by mixing Elvamide granules with solvent and water, used captively in the assessee's own process and having a limited shelf life, was not shown to be marketable. On those facts, mere conversion of the granules into a ready-to-use solution did not amount to manufacture of excisable goods, and central excise duty was not leviable. en-us Fri, 22 Dec 2000 00:00:00 +0530 Fri, 16 Jul 2010 10:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46145 Excise duty attaches only when manufacture results in a distinct, marketable commodity capable of being bought and sold. A solution made by mixing Elvamide granules with solvent and water, used captively in the assessee's own process and having a limited shelf life, was not shown to be marketable. On those facts, mere conversion of the granules into a ready-to-use solution did not amount to manufacture of excisable goods, and central excise duty was not leviable. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46145