https://www.taxtmi.com/caselaws?id=95702 Marketability of untrimmed copper sheets and circles must be disputed before the adjudicating or first appellate authority; it cannot ordinarily be raised for the first time before the Tribunal because marketability depends on evidence. Captive consumption alone does not establish non-marketability or negate excisability. Where the record contains no material showing that goods are incapable of sale, they are treated as marketable and dutiable. The distinction from an earlier matter lay in the absence there of departmental evidence on marketability, whereas the issue had not been contested at the earlier stages here. en-us Fri, 11 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95702 Marketability of untrimmed copper sheets and circles must be disputed before the adjudicating or first appellate authority; it cannot ordinarily be raised for the first time before the Tribunal because marketability depends on evidence. Captive consumption alone does not establish non-marketability or negate excisability. Where the record contains no material showing that goods are incapable of sale, they are treated as marketable and dutiable. The distinction from an earlier matter lay in the absence there of departmental evidence on marketability, whereas the issue had not been contested at the earlier stages here. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95702