https://www.taxtmi.com/caselaws?id=2174 Refinery gas that had earlier been flared but was later used within the refinery for steam and power generation was treated as not excisable because it was neither shown to be marketable nor regarded by the Department's own circular as a manufactured product. Its captive use, including for pollution control-related purposes, did not by itself create marketability or convert the gas into dutiable goods. On that basis, the duty demand and penalty were held unsustainable, with consequential relief following. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2174 Refinery gas that had earlier been flared but was later used within the refinery for steam and power generation was treated as not excisable because it was neither shown to be marketable nor regarded by the Department's own circular as a manufactured product. Its captive use, including for pollution control-related purposes, did not by itself create marketability or convert the gas into dutiable goods. On that basis, the duty demand and penalty were held unsustainable, with consequential relief following. Case-Laws Central Excise Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2174