https://www.taxtmi.com/caselaws?id=54647 Waste filter cake generated as an exhausted filter aid in the manufacture of chemical additives was treated as a waste product with negative commercial value, not a manufactured commodity. The record, including technical reports and prior factual findings, showed no evidence that it was sold or capable of being bought and sold in the form in which it emerged. The applicable excise principle was that mere sale does not itself establish marketability, and a residue or waste material is not excisable merely because it contains recoverable constituents. It was therefore held non-excisable and not classifiable for central excise duty. en-us Fri, 09 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 12:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54647 Waste filter cake generated as an exhausted filter aid in the manufacture of chemical additives was treated as a waste product with negative commercial value, not a manufactured commodity. The record, including technical reports and prior factual findings, showed no evidence that it was sold or capable of being bought and sold in the form in which it emerged. The applicable excise principle was that mere sale does not itself establish marketability, and a residue or waste material is not excisable merely because it contains recoverable constituents. It was therefore held non-excisable and not classifiable for central excise duty. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54647