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2019 (2) TMI 1170 - AT - Central ExciseExcisability/marketability - waste - waste of base cream cleared without consideration - Held that:- It is not the case of the Revenue that the said waste is cleared for a consideration, therefore, no sale is involved. Base cream is not packed in tubes, as in the case of normal toothpaste tubes sold, it cannot be held that they are marketable as in respect of such products packing is am essential requirement to make it marketable. The waste cleared by the appellants does not even satisfy the test of saleability. Therefore, even when the goods are held to be excisable for the reason that they have been manufactured in the factory, they do not assume the character of being goods which can be marketable and saleable. Dumping of waste cannot be equated to clearance of excisable goods. Demand set aside - appeal allowed - decided in favor of appellant.
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