https://www.taxtmi.com/caselaws?id=262665 Intermediate goods captively used in the manufacture of railway wagons were treated as excisable only if the Department proved marketability. Although the parts amounted to manufactured goods and were used in job work for Indian Railways, excise duty could not be levied because marketability was specifically disputed and no evidence was produced to establish that the goods were marketable. The stated ratio is that captive use of intermediate goods does not by itself attract excise duty unless marketability is shown. en-us Mon, 27 Apr 2015 00:00:00 +0530 Mon, 17 Aug 2015 06:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262665 Intermediate goods captively used in the manufacture of railway wagons were treated as excisable only if the Department proved marketability. Although the parts amounted to manufactured goods and were used in job work for Indian Railways, excise duty could not be levied because marketability was specifically disputed and no evidence was produced to establish that the goods were marketable. The stated ratio is that captive use of intermediate goods does not by itself attract excise duty unless marketability is shown. Case-Laws Central Excise Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262665