https://www.taxtmi.com/caselaws?id=165639 Intermediate materials used in jute manufacture, namely emulsified refined diesel oil as jute batching oil and sizing paste, were not treated as excisable goods because they had no shelf life, were not capable of meaningful storage, and failed the marketability test under Section 3 of the Central Excises and Salt Act, 1944. Steam generated for captive consumption was treated differently because it was commercially known and marketed to a limited extent, so duty was attracted in principle; however, the duty already paid was remitted and held refundable, and the related demand was vacated. en-us Sat, 24 Nov 1979 00:00:00 +0530 Mon, 04 Aug 2014 17:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165639 Intermediate materials used in jute manufacture, namely emulsified refined diesel oil as jute batching oil and sizing paste, were not treated as excisable goods because they had no shelf life, were not capable of meaningful storage, and failed the marketability test under Section 3 of the Central Excises and Salt Act, 1944. Steam generated for captive consumption was treated differently because it was commercially known and marketed to a limited extent, so duty was attracted in principle; however, the duty already paid was remitted and held refundable, and the related demand was vacated. Case-Laws Central Excise Sat, 24 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165639