https://www.taxtmi.com/caselaws?id=177853 An intermediate product is liable to central excise duty only if marketability is established on a fresh factual examination. Sugar syrup generated during manufacture and captively used in the factory required reconsideration on that issue, because earlier similar cases had treated marketability as the decisive question. The impugned order was set aside and the matter remanded to the original adjudicating authority for fresh determination of whether the syrup was marketable before any duty demand could be sustained. en-us Wed, 18 Feb 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177853 An intermediate product is liable to central excise duty only if marketability is established on a fresh factual examination. Sugar syrup generated during manufacture and captively used in the factory required reconsideration on that issue, because earlier similar cases had treated marketability as the decisive question. The impugned order was set aside and the matter remanded to the original adjudicating authority for fresh determination of whether the syrup was marketable before any duty demand could be sustained. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177853