2002 (3) TMI 140

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..... the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that Methane Gas is a mixture of gases like Methane, Carbon Dioxide, etc., is not marketable, as such, therefore, is not excisable. 3. Brief facts of the case are that respondents are engaged in the manufacture of Denatured Ethyl Alcohol and during the manufacture of Denatured Ethyl Alcohol a residue .....

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..... n 1989 (40) E.L.T. 280 (S.C.) held that marketability is an essential ingredient in order to become excisable goods under the Central Excise Tariff. An article not liable to excise merely because of its specification in the Tariff Schedule unless it is "goods" known to the market. 5. In the present case the Commissioner (Appeals) gave a specific finding that the goods in question are not marketa .....

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