https://www.taxtmi.com/caselaws?id=42104 An identifiable and marketable intermediate product remains liable to levy even when used captively in the manufacture of final goods. The amended excise rules treated such intermediate goods as removed for consumption, so physical removal from the factory was not required. Applying this principle, jute yarn used within the factory for producing jute goods was held to be taxable and subject to cess under the relevant levy provisions, and the challenge to the levy failed. en-us Wed, 19 Aug 1987 00:00:00 +0530 Wed, 09 Jun 2010 11:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42104 An identifiable and marketable intermediate product remains liable to levy even when used captively in the manufacture of final goods. The amended excise rules treated such intermediate goods as removed for consumption, so physical removal from the factory was not required. Applying this principle, jute yarn used within the factory for producing jute goods was held to be taxable and subject to cess under the relevant levy provisions, and the challenge to the levy failed. Case-Laws Central Excise Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42104