https://www.taxtmi.com/caselaws?id=212991 Duty on a captively consumed intermediate product cannot be sustained unless the product is first shown to be marketable and excisable. Marketability is a material issue directly affecting tax liability, not merely a factual detail. Because this contention had been raised but not decided by the lower appellate authority, the demand could not be finally upheld on the existing record. The matter was remanded for fresh adjudication after giving the assessee an opportunity to present its case on marketability and excisability. en-us Wed, 22 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212991 Duty on a captively consumed intermediate product cannot be sustained unless the product is first shown to be marketable and excisable. Marketability is a material issue directly affecting tax liability, not merely a factual detail. Because this contention had been raised but not decided by the lower appellate authority, the demand could not be finally upheld on the existing record. The matter was remanded for fresh adjudication after giving the assessee an opportunity to present its case on marketability and excisability. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212991