https://www.taxtmi.com/caselaws?id=93338 Prepared diluted aluminium paint made only for immediate captive use in painting the assessee's own empty drums, with no shown marketability and only a very short shelf life, was held not to be a separately dutiable excisable product at that stage, so the duty demand was set aside. By contrast, duty on aluminium powder floor sweepings was upheld because the record supported captively used material and suppression from the Department, and the extended period was therefore available. The penalty was found excessive on the facts and reduced. The appeal succeeded only in part. en-us Tue, 13 Apr 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93338 Prepared diluted aluminium paint made only for immediate captive use in painting the assessee's own empty drums, with no shown marketability and only a very short shelf life, was held not to be a separately dutiable excisable product at that stage, so the duty demand was set aside. By contrast, duty on aluminium powder floor sweepings was upheld because the record supported captively used material and suppression from the Department, and the extended period was therefore available. The penalty was found excessive on the facts and reduced. The appeal succeeded only in part. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93338