https://www.taxtmi.com/caselaws?id=83428 Marketability is a prerequisite for excise duty on a captive intermediate product, and the department failed to prove that the sizing mix was a separately marketable excisable product under Chapter 38.09. The demand therefore failed on excisability. Even assuming excisability, Notification No. 18/89 dated 6-4-1989 covered the relevant period, so the product was exempt and no duty could be demanded for that period. The relief from duty was accordingly left undisturbed. en-us Tue, 06 Sep 1994 00:00:00 +0530 Wed, 13 Jul 2011 14:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83428 Marketability is a prerequisite for excise duty on a captive intermediate product, and the department failed to prove that the sizing mix was a separately marketable excisable product under Chapter 38.09. The demand therefore failed on excisability. Even assuming excisability, Notification No. 18/89 dated 6-4-1989 covered the relevant period, so the product was exempt and no duty could be demanded for that period. The relief from duty was accordingly left undisturbed. Case-Laws Central Excise Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83428