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Sometimes , After i've Upgraded Everything to Max according to the Town Hall and I have only walls to Upgrade ( Happened to me at TH5 & TH6 ) My Elixirs are MAXED Out and I Have Too Low Gold...and it Takes much time to get the Gold to Upgrade them , So to have a Balance between Gold and Elixir , Walls must be Upgradeable with Elixir .
They DID added this. But they removed cause of the economy is destroy for TH8+
Just don't leave your walls until last and this won't be an issue. Once you get to TH9 you won't have this problem as you can dump your elix into lvl8+ walls. However you'll find Lix harder to get at that level due to that reason. Max your troops and your gold mines with your excess Lix.