1996 (11) TMI 169 - AT - Central Excise

Summary

The appeal filed by the department questioned the excisability of nitrogen-di-oxide arising during nitric acid manufacture. The department failed to prove marketability, leading to the conclusion that it is not excisable. Previous tribunal decisions emphasized marketability for excisability. Lack of evidence on marketability led to the dismissal of the appeal, as nitrogen-di-oxide is not considered marketable based on its properties and uses.