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        Central Excise

        Central Excise - Excisability of coating solution/coating paste - Regarding

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        Excisability of captive coating solutions: non marketed, immediately used preparations are not treated as excisable goods. Coating solution/coating paste prepared by paper mills from raw materials and used immediately for captive consumption, not marketed, do not constitute excisable goods; field formations and trade to be informed and pending assessments finalized accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Excisability of captive coating solutions: non marketed, immediately used preparations are not treated as excisable goods.

                                Coating solution/coating paste prepared by paper mills from raw materials and used immediately for captive consumption, not marketed, do not constitute excisable goods; field formations and trade to be informed and pending assessments finalized accordingly.


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