https://www.taxtmi.com/caselaws?id=99348 The case involved a dispute regarding duty demand on manufacturers of wagons for consuming parts captively in the manufacture of wagons exempted from duty. The Tribunal disagreed with the Commissioner's view that marketability is irrelevant for excisability, emphasizing the need to determine the marketability of the alleged parts. The matter was remanded for the Commissioner to decide on the marketability of the parts after providing a hearing to the appellants. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly. en-us Thu, 30 Nov 2000 00:00:00 +0530 Fri, 27 Jan 2012 10:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99348 The case involved a dispute regarding duty demand on manufacturers of wagons for consuming parts captively in the manufacture of wagons exempted from duty. The Tribunal disagreed with the Commissioner's view that marketability is irrelevant for excisability, emphasizing the need to determine the marketability of the alleged parts. The matter was remanded for the Commissioner to decide on the marketability of the parts after providing a hearing to the appellants. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99348