https://www.taxtmi.com/caselaws?id=109669 Captively consumed coating solution used in the manufacture of fluorescent tubes was held not dutiable because the Department failed to prove that it was marketable as a distinct commodity; marketability remains an essential ingredient for excise duty, even for intermediate products. The Tribunal also held that the extended limitation period could not be invoked, as the assessee had disclosed the manufacture and use of the product and mere non-entry in the classification list did not amount to suppression of facts with intent to evade duty. The demand was therefore unsustainable on both merits and limitation. en-us Fri, 10 Jun 1994 00:00:00 +0530 Wed, 11 Apr 2012 12:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109669 Captively consumed coating solution used in the manufacture of fluorescent tubes was held not dutiable because the Department failed to prove that it was marketable as a distinct commodity; marketability remains an essential ingredient for excise duty, even for intermediate products. The Tribunal also held that the extended limitation period could not be invoked, as the assessee had disclosed the manufacture and use of the product and mere non-entry in the classification list did not amount to suppression of facts with intent to evade duty. The demand was therefore unsustainable on both merits and limitation. Case-Laws Central Excise Fri, 10 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109669