https://www.taxtmi.com/caselaws?id=49788 Quilt fabric in running length was treated as an intermediate product, but excisability depended on proof of marketability. The assessee contended that the fabric was not marketable without further edge binding after cutting to size, and that factual position was not rebutted. The Revenue failed to discharge the burden of showing that the goods were marketable. In the absence of marketability, the product could not be regarded as an excisable commodity, and duty was not leviable on it. en-us Thu, 11 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49788 Quilt fabric in running length was treated as an intermediate product, but excisability depended on proof of marketability. The assessee contended that the fabric was not marketable without further edge binding after cutting to size, and that factual position was not rebutted. The Revenue failed to discharge the burden of showing that the goods were marketable. In the absence of marketability, the product could not be regarded as an excisable commodity, and duty was not leviable on it. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49788