https://www.taxtmi.com/caselaws?id=52142 Excise duty on an intermediate product arises only if the item is shown to be goods, meaning it must be marketable or capable of being marketed. On the facts, the Revenue failed to produce evidence that the flavoured tobacco generated during manufacture of pan masala was actually sold or capable of sale in the market. The Tribunal held that the burden to prove marketability lay on the Revenue, and the departmental assertion that non-sale alone did not establish non-marketability was insufficient without proof. As marketability was not established, excisability was not made out and the duty demand could not be sustained. en-us Thu, 13 Mar 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52142 Excise duty on an intermediate product arises only if the item is shown to be goods, meaning it must be marketable or capable of being marketed. On the facts, the Revenue failed to produce evidence that the flavoured tobacco generated during manufacture of pan masala was actually sold or capable of sale in the market. The Tribunal held that the burden to prove marketability lay on the Revenue, and the departmental assertion that non-sale alone did not establish non-marketability was insufficient without proof. As marketability was not established, excisability was not made out and the duty demand could not be sustained. Case-Laws Central Excise Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52142