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of <h1>CEGAT Rules Captive-Use Rubber Not Marketable; Revenue Appeal Rejected</h1> <h3>COLLECTOR OF C. EX., HYDERABAD Versus DURAFLEX COIR INDUSTRIES PVT. LTD.</h3> COLLECTOR OF C. EX., HYDERABAD Versus DURAFLEX COIR INDUSTRIES PVT. LTD. - 1999 (105) E.L.T. 203 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who were manufacturers of rubberised coir products, stating that the compounded rubber they manufactured for captive consumption was not a marketable commodity. The department failed to prove marketability, leading to the appeal by the Revenue being rejected.
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