Supreme Court · 2003 INSC 80 · Decided 13 February 2003
M/S Cadila Laboratories PVT. LTD. v. C.C.E. Vadodara
- Court
- Supreme Court of India
- Citation
- 2003 INSC 80 · [2003] 1 S.C.R. 1048
- Case number
- CIVIL APPEAL No. 6475/1999
- Decided
- 13 February 2003
- Bench
- S.N. VARIAVA, B.N. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act
Headnote
Central Excise and Salt Act, 1944: Excise duty-Levy of-On intermediate products-Held, in order to be C excisable goods not only must be manufactured, but the same must be marketable-Burden to prove marketability is on the Revenue-Evidence Act, 1872. 'Marketable '.....,;.Meaning of-In the context appellant-manufacturer to pay. excise duty on the intermedia.te products derived in the process of · manufacture. The. case of the app'ellant-manufacturer was that the intermediate F products were not liable to excise duty as the same were in crude and unstable form and were not marketable;
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