https://www.taxtmi.com/caselaws?id=80876 An intermediate product captively consumed in a continuous manufacturing process is not liable to excise duty unless the Revenue proves that it is marketable and otherwise dutiable in law; here, no evidence of marketability was placed on record, so the burden was not discharged and dutiability was rejected. A limitation objection based on the later notice issued in de novo proceedings also failed because it traced back to the earlier notice covering the relevant period, so the demand was held to be in time. en-us Fri, 16 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80876 An intermediate product captively consumed in a continuous manufacturing process is not liable to excise duty unless the Revenue proves that it is marketable and otherwise dutiable in law; here, no evidence of marketability was placed on record, so the burden was not discharged and dutiability was rejected. A limitation objection based on the later notice issued in de novo proceedings also failed because it traced back to the earlier notice covering the relevant period, so the demand was held to be in time. Case-Laws Central Excise Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80876