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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Excisability/marketability - Captive consumption - cream - ...


Department Fails to Prove Marketability of Creams Used Internally, Deemed Non-Marketable Due to Lack of Evidence.

August 21, 2018

Case Laws     Central Excise     AT

Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant - the cream captively produced and consumed in the factory is not marketable as there is no evidence to that effect

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