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    <title>2017 (4) TMI 211 - CESTAT NEW DELHI</title>
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    <description>An intermediate product captively consumed within the factory for manufacture of exempt final goods was held not liable to Central Excise duty where Notification No. 6/2003-C.E. applied to such intermediate goods from 1 March 2003. The exemption covered goods used within the factory in the manufacture of drugs, and that position was not disputed by the Revenue. On that basis, the Tribunal held that the question of marketability did not need to be examined for determining duty liability, and the Revenue&#039;s appeals failed.</description>
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      <description>An intermediate product captively consumed within the factory for manufacture of exempt final goods was held not liable to Central Excise duty where Notification No. 6/2003-C.E. applied to such intermediate goods from 1 March 2003. The exemption covered goods used within the factory in the manufacture of drugs, and that position was not disputed by the Revenue. On that basis, the Tribunal held that the question of marketability did not need to be examined for determining duty liability, and the Revenue&#039;s appeals failed.</description>
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