https://www.taxtmi.com/caselaws?id=368491 Plastic jars manufactured in-house and used captively for packing the final product were treated as non-dutiable because excise liability depended on independent marketability, which was absent on the stated facts. The demand was also unsustainable because the assessee had a bona fide small scale exemption claim within the relevant threshold and there was no deliberate suppression of material facts. On that basis, both the duty demand and the impugned order were set aside, with consequential relief to the assessee. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368491 Plastic jars manufactured in-house and used captively for packing the final product were treated as non-dutiable because excise liability depended on independent marketability, which was absent on the stated facts. The demand was also unsustainable because the assessee had a bona fide small scale exemption claim within the relevant threshold and there was no deliberate suppression of material facts. On that basis, both the duty demand and the impugned order were set aside, with consequential relief to the assessee. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368491