Marketability for excise duty on captive calcium carbide was referred to a larger Bench for further consideration.

Captive consumption of calcium carbide within the same factory raised the question whether the product was excisable as "goods" despite not being sold in the market, and whether marketability was a necessary attribute for excise duty. The matter also raised whether the issue required consideration by a larger Bench. It was referred to a larger Bench for further consideration.

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Issues: Whether calcium carbide manufactured and consumed captively within the same factory was excisable as "goods" despite non-sale in the market, whether marketability was a necessary attribute for levy of excise duty, and whether the matter required consideration by a larger Bench.

Outcome: The matter was referred to a larger Bench for further consideration.

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