https://www.taxtmi.com/caselaws?id=3740 Intermediate products are dutiable only if they are marketable, and short shelf-life or lack of proof of stable marketability defeats excise duty on captive consumption; duty on Beads and Dip solution was therefore not sustainable. Rubberised Tyre Cord Warp Sheets were treated as rubberised textile fabric in line with the controlling MRF classification ruling, with duty and Modvat credit consequences following that settled position. The Revenue's challenge on maintainability and merits of the RTCWS issue was not accepted because the later binding appellate and Supreme Court determinations governed the controversy, and the appeals were dismissed. en-us Thu, 13 Apr 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3740 Intermediate products are dutiable only if they are marketable, and short shelf-life or lack of proof of stable marketability defeats excise duty on captive consumption; duty on Beads and Dip solution was therefore not sustainable. Rubberised Tyre Cord Warp Sheets were treated as rubberised textile fabric in line with the controlling MRF classification ruling, with duty and Modvat credit consequences following that settled position. The Revenue's challenge on maintainability and merits of the RTCWS issue was not accepted because the later binding appellate and Supreme Court determinations governed the controversy, and the appeals were dismissed. Case-Laws Central Excise Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3740