2015 (8) TMI 582

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..... hin the definition of “manufacture”. However, before these goods could be exigible to the Excise duty, it was also incumbent upon the Department to prove that the said parts were marketable. - Department did not lead any evidence to demonstrate that these products are marketable - Impugned order is set aside - Decided in favour of assessee. - Civil Appeal No. 8076 of 2004 - - - Dated:- 27-4-2015 .....

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..... and captively used and would come within the definition of manufacture . However, before these goods could be exigible to the Excise duty, it was also incumbent upon the Department to prove that the said parts were marketable. We find that a specific contention was taken by the assessee that the goods in question are not marketable. However, the Department did not lead any evidence to demonstrat .....

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