https://www.taxtmi.com/caselaws?id=46993 Preparation of printing paste by simple mixing of duty-paid dyes and other materials was held not to amount to manufacture on the facts considered, so the excise demand could not be sustained. The Court noted the Board's clarification that printing paste made from formulated, standardised or prepared dyes by simple mixing would not fall under the relevant tariff entry, and placed the burden on the Revenue to prove manufacture. It also reaffirmed that marketability is an essential ingredient of excisability, and rejected the view that marketability was irrelevant. As those requirements were not established, the demand order was set aside and relief was granted to the assessee. en-us Tue, 13 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46993 Preparation of printing paste by simple mixing of duty-paid dyes and other materials was held not to amount to manufacture on the facts considered, so the excise demand could not be sustained. The Court noted the Board's clarification that printing paste made from formulated, standardised or prepared dyes by simple mixing would not fall under the relevant tariff entry, and placed the burden on the Revenue to prove manufacture. It also reaffirmed that marketability is an essential ingredient of excisability, and rejected the view that marketability was irrelevant. As those requirements were not established, the demand order was set aside and relief was granted to the assessee. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46993