Supreme Court of India
M/s Cadila Laboratories Pvt. Ltd. v. C.C.E. Vadodara
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that it has not been established that the intermediate. products manufactured by the Appellants are marketable.
Judgment, page 9
From the headnote
Central Excise and Salt Act, 1944: Excise duty-Levy of-On intermediate products-Held, in order to be excisable goods not only must be manufactured, but the same must be marketable-Burden to prove marketability is on the Revenue-Evidence Act, 1872. 'Marketable '.....,;.Meaning of-In the context of Central Excise and Salt, Act, 1944. Show cause notice was issued to the appellant-manufacturer to pay. excise duty on the intermedia.te products derived in the process of · manufacture. The. case of the app'ellant-manufacturer was that the intermediate products were not liable to excise duty as the
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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