https://www.taxtmi.com/caselaws?id=105833 An intermediate product used in a continuous captive manufacturing process is not dutiable unless the revenue proves that it is marketable or capable of being marketed. On the facts discussed, the stems produced in the manufacture of GLS lamps were transferred mechanically for further use, were not stored, and were supported by evidence showing no actual marketability or sale in the market. Mere tariff classification or use in later manufacture was held insufficient to fasten excise duty. The duty demand and consequential penalties could not be sustained, and the impugned order was set aside. en-us Wed, 08 Jul 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105833 An intermediate product used in a continuous captive manufacturing process is not dutiable unless the revenue proves that it is marketable or capable of being marketed. On the facts discussed, the stems produced in the manufacture of GLS lamps were transferred mechanically for further use, were not stored, and were supported by evidence showing no actual marketability or sale in the market. Mere tariff classification or use in later manufacture was held insufficient to fasten excise duty. The duty demand and consequential penalties could not be sustained, and the impugned order was set aside. Case-Laws Central Excise Wed, 08 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105833