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1 - 6 of 6 (0.47 seconds)M/S. Cadila Laboratories Pvt. Ltd vs C.C.E. Vadodara on 13 February, 2003
(a) The 'WORT' is an intermediate product. The show cause notices issued in both these cases, do not bring out any material to indicate how the intermediate product 'WORT' is marketable. It is now well settled that for levy of duty under the Central Excise Act, 1944 on an intermediate product, establishing it's marketability is essential. The Apex Court in the case of Cadila laboratories Pvt. Ltd., v. CCE, Vadodara [2003 (152) E.L.T. 262 (S.C.)] had held that the burden of proof of marketability of an intermediate product, is to be discharged by the Department. Orders passed on the basis that the subject goods "conceivably sold" cannot be sustained as in the present case.
Indian Cable Co. Ltd vs C.C.E on 20 September, 1994
"As per salability of the 'WORT', I find that assessee have claimed that WORT is not liable to duty since the same is not a saleable product. In this regard I find that, merely because the assessee have consumed the product in question captively and are not selling, will not turn the same into non-marketable product. I find that the word marketability only enshrined capable of being bought and sold [Indian Cable Co. Ltd., v. CCE, Calcutta - 1994 (74) E.L.T. 22 (S.C.)]."
Union Of India & Anr vs Delhi Cloth & General Mills Co. Ltd. & Anr on 6 May, 1997
The plea, does lead to a conclusion that the tests, prescribed by the Apex Court in Delhi Cloth and General Mills case [1977 (1) E.L.T. (J 199)] of the goods ordinarily coming to the market to be bought and sold by merchants and traders has not been applied by the investigators and the Commissioner to the 'entity 'WORTS', no evidence on records points to 'WORTS' passing this test.
Central Excise Tariff Act, 1985
Section 2 in The Central Excise Act, 1944 [Entire Act]
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