https://www.taxtmi.com/caselaws?id=114464 Ammonium hydroxide solution generated in the assessee's premises was treated as marketable and excisable because comparable market evidence had already supported marketability, the test report showed 5.9% ammonium content, and contrary material did not displace saleability. Its consumption in an effluent treatment plant to satisfy pollution control requirements was treated as use in relation to manufacture, attracting captive consumption treatment. For clearances to the other unit, classification under Chapter 29 and valuation required fresh determination, so the duty demand and penalty on those clearances were set aside and the matter was remanded for re-adjudication. en-us Fri, 11 Jun 2004 00:00:00 +0530 Tue, 15 May 2012 18:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114464 Ammonium hydroxide solution generated in the assessee's premises was treated as marketable and excisable because comparable market evidence had already supported marketability, the test report showed 5.9% ammonium content, and contrary material did not displace saleability. Its consumption in an effluent treatment plant to satisfy pollution control requirements was treated as use in relation to manufacture, attracting captive consumption treatment. For clearances to the other unit, classification under Chapter 29 and valuation required fresh determination, so the duty demand and penalty on those clearances were set aside and the matter was remanded for re-adjudication. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114464