https://www.taxtmi.com/caselaws?id=100349 Prepared sands used for moulds and core boxes were treated as not excisable because marketability was not established: the Tribunal relied on evidence that the sands had only a very short shelf life, from minutes to a few hours, and distinguished earlier rulings involving different products. It also noted that the goods were used captively in the manufacture of excisable articles, so the exemption under Notification No. 217/86-C.E. was available. On that reasoning, duty was not sustained against the respondents and the appeal failed. en-us Sat, 14 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100349 Prepared sands used for moulds and core boxes were treated as not excisable because marketability was not established: the Tribunal relied on evidence that the sands had only a very short shelf life, from minutes to a few hours, and distinguished earlier rulings involving different products. It also noted that the goods were used captively in the manufacture of excisable articles, so the exemption under Notification No. 217/86-C.E. was available. On that reasoning, duty was not sustained against the respondents and the appeal failed. Case-Laws Central Excise Sat, 14 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100349