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    <title>2009 (4) TMI 321 - CESTAT, NEW DELHI</title>
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    <description>Compounded rubber manufactured during the exemption gap was held to be marketable and therefore excisable because it was capable of being marketed and transported, had utility beyond the immediate manufacturing process, and was covered by exemption notifications before and after the relevant period. The assessee&#039;s own claim to exemption under those notifications supported the treatment of the product as excisable. The request for remand was rejected because the record was sufficient to decide the issue and the earlier remand in another matter did not require every disputed factual question to be sent back for fresh consideration. The duty demand for the relevant period was upheld.</description>
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    <pubDate>Wed, 22 Apr 2009 00:00:00 +0530</pubDate>
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      <title>2009 (4) TMI 321 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=75469</link>
      <description>Compounded rubber manufactured during the exemption gap was held to be marketable and therefore excisable because it was capable of being marketed and transported, had utility beyond the immediate manufacturing process, and was covered by exemption notifications before and after the relevant period. The assessee&#039;s own claim to exemption under those notifications supported the treatment of the product as excisable. The request for remand was rejected because the record was sufficient to decide the issue and the earlier remand in another matter did not require every disputed factual question to be sent back for fresh consideration. The duty demand for the relevant period was upheld.</description>
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      <pubDate>Wed, 22 Apr 2009 00:00:00 +0530</pubDate>
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