Supreme Court of India
Bata India Ltd. v. Commissioner of Central Excise, New Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above facts and circumstances, we are F inclined to allow this appeal and set aside the order of the Tribunal and quash the show cause notices issued to the assessee since the Revenue had not produced any relevant materials to show the marketability of the product.
Judgment, page 14
From the headnote
Central Excise Act, 1944: s.2(d) - Excisable goods - Unvulcanised sandwiched fabric assembly produced during the manufacturing process of footwear in assessee's factory and captively consumed - Held: Cannot be termed as "goods" - In the absence of proof c of marketability, the intermediate product would not be goods much less excisable goods - Such a product is excisable only if it is a complete product having commercial identity capable of being sold to a consumer which has to be established by revenue - No evidence produced by revenue to show that the intermediate product "unvulcanised
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