https://www.taxtmi.com/caselaws?id=44484 Acetylene gas emerging in crude form during manufacture and consumed captively was considered for excise duty only if it was marketable or capable of being marketed, not merely because it fell within a tariff entry. The record lacked a clear finding on whether the gas, in the form in which it emerged, satisfied the marketability requirement. The matter was therefore remitted for a specific finding on that factual issue before excisability could be determined under the tariff item. en-us Tue, 28 Jan 1997 00:00:00 +0530 Sat, 26 Jun 2010 14:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44484 Acetylene gas emerging in crude form during manufacture and consumed captively was considered for excise duty only if it was marketable or capable of being marketed, not merely because it fell within a tariff entry. The record lacked a clear finding on whether the gas, in the form in which it emerged, satisfied the marketability requirement. The matter was therefore remitted for a specific finding on that factual issue before excisability could be determined under the tariff item. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44484