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2017 (1) TMI 1313 - AT - Central ExciseSSI Exemption - Marketability of manufactured product - whether the Tissue Culture Media manufactured by appellant and consumed captively to manufacture anti-rabies vaccine was marketable? - Held that: - The sale of the tissue media to Pasteur Institute was only for use in the laboratory and not for manufacture of vaccine and for further sale - The marketability of tissue culture media in the form in which it is, sold is not possible and cannot be contended. Revenue had burden of proof to establish that the goods were marketable. That was not discharged. Being satisfied that the appellant authority has not at all examined the manufacturing activity, excisability and marketability, the appeal is allowed.
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