https://www.taxtmi.com/caselaws?id=160417 Excise duty on calcium carbide manufactured and consumed captively within the same factory turns on marketability and the statutory point of removal. The text states that an intermediate product must attain a saleable, commercially marketable form before it can be treated as excisable goods, and that intra-factory movement within the same factory does not amount to removal. On that reasoning, the demand was set aside because the product was not shown to be marketable excisable goods and no removal from the factory was established. en-us Thu, 16 Feb 1978 00:00:00 +0530 Tue, 17 Dec 2013 17:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160417 Excise duty on calcium carbide manufactured and consumed captively within the same factory turns on marketability and the statutory point of removal. The text states that an intermediate product must attain a saleable, commercially marketable form before it can be treated as excisable goods, and that intra-factory movement within the same factory does not amount to removal. On that reasoning, the demand was set aside because the product was not shown to be marketable excisable goods and no removal from the factory was established. Case-Laws Central Excise Thu, 16 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160417