2008 (10) TMI 122 - AT - Central Excise

Resin-treated fabric for Gauntlet production deemed non-marketable by CESTAT, Kolkata

The Appellate Tribunal CESTAT, Kolkata confirmed that resin treated polyester fabric used captively in manufacturing Gauntlet is non-marketable. The ... Resin treated polyester fabric obtained in tubular form in process which are used captively in mfg. of Gauntlet – Gauntlet is used by manufacturers of electric storage battery – no submission from Department to prove that the intermediate unfinished goods are marketable and excisable - no contrary decision has been shown by revenue against the Tribunal’s order in the case of Chloride Industries where similar goods were held non-marketable and hence not excisable – assessee’s appeal allowed The Appellate Tribunal CESTAT, Kolkata confirmed the prima facie view that resin treated polyester fabric used captively in manufacturing Gauntlet is non-marketable. The impugned order was set aside, and all three appeals were allowed based on lack of evidence to prove marketability of the goods. The decision was in line with a previous case involving similar goods.