https://www.taxtmi.com/caselaws?id=254353 Aluminium castings used captively in the manufacture of spring brake chambers were held not marketable because the supply agreement barred sale, marketing and disclosure, and the Department failed to prove a real market; excisability on that ground was therefore negatived in favour of the assessee. However, the applicability of exemption notifications to captively consumed castings required separate examination where the final product was cleared without duty, and that issue had not been addressed by the original authority or the Tribunal. The matter was remanded for fresh consideration of the notification-based exemption claim. en-us Fri, 05 Dec 2014 00:00:00 +0530 Thu, 18 Jun 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254353 Aluminium castings used captively in the manufacture of spring brake chambers were held not marketable because the supply agreement barred sale, marketing and disclosure, and the Department failed to prove a real market; excisability on that ground was therefore negatived in favour of the assessee. However, the applicability of exemption notifications to captively consumed castings required separate examination where the final product was cleared without duty, and that issue had not been addressed by the original authority or the Tribunal. The matter was remanded for fresh consideration of the notification-based exemption claim. Case-Laws Central Excise Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254353