https://www.taxtmi.com/caselaws?id=88264 The Supreme Court set aside the Tribunal's decision regarding the marketability of impure acetylene gas produced by the assessees. The Court found that the impurities in the gas, including phosphine, ammonia, arsenic, and hydrogen sulfides, made it highly explosive and dangerous for handling and transport, rendering it non-marketable. The impure gas did not conform to ISI specifications and required purification before being marketed. As a result, the Court held that the impure acetylene gas was not excisable under T.I. 14H(vi) when captively consumed, as it was not marketable in its impure state. en-us Mon, 01 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88264 The Supreme Court set aside the Tribunal's decision regarding the marketability of impure acetylene gas produced by the assessees. The Court found that the impurities in the gas, including phosphine, ammonia, arsenic, and hydrogen sulfides, made it highly explosive and dangerous for handling and transport, rendering it non-marketable. The impure gas did not conform to ISI specifications and required purification before being marketed. As a result, the Court held that the impure acetylene gas was not excisable under T.I. 14H(vi) when captively consumed, as it was not marketable in its impure state. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88264