https://www.taxtmi.com/caselaws?id=54955 Waste gas generated during manufacture and supplied free of cost to a neighbouring unit as fuel was held not to be a marketable excisable product. Gas that escaped into the atmosphere was treated by the revenue as non-excisable, and gas used in the manufacturer's own boiler was also not subjected to duty, leaving only the surplus free-supplied gas in dispute. The Tribunal relied on a Board circular and prior precedent to state that gases arising as by-products or waste do not become excisable merely because they can be used to generate heat. As marketability was not shown, the duty demand and penalties could not stand. en-us Mon, 18 Jul 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54955 Waste gas generated during manufacture and supplied free of cost to a neighbouring unit as fuel was held not to be a marketable excisable product. Gas that escaped into the atmosphere was treated by the revenue as non-excisable, and gas used in the manufacturer's own boiler was also not subjected to duty, leaving only the surplus free-supplied gas in dispute. The Tribunal relied on a Board circular and prior precedent to state that gases arising as by-products or waste do not become excisable merely because they can be used to generate heat. As marketability was not shown, the duty demand and penalties could not stand. Case-Laws Central Excise Mon, 18 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54955