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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Filter Cake emanated from the affluent plant - excisability / ...


Revenue Fails to Prove Filter Cake as Excisable Product; Not Intended for Market Trade.

April 10, 2017

Case Laws     Central Excise     AT

Filter Cake emanated from the affluent plant - excisability / marketability - Revenue thereby failed to discharge its burden of proof demonstrating that the Filter Cake came out as a product itself intended to be manufactured and traded in market under common parlance - goods therefore not excisable - AT

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