https://www.taxtmi.com/caselaws?id=44585 Rubberised cotton fabric or friction cloth arising as an intermediary stage and captively consumed in manufacturing rubber beltings is not excisable unless it is marketable and independently covered by the relevant excise entry. As the product was not ordinarily brought to market or sold, it did not satisfy the requirement of "goods" for the excise levy. Amended Rules 9 and 49 of the Central Excise Rules, 1944 did not create liability because they apply only where the intermediary product is independently excisable. Duty demands on the fabric were therefore unsustainable, and the show-cause notices were quashed. en-us Thu, 15 May 1997 00:00:00 +0530 Thu, 01 Jul 2010 10:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44585 Rubberised cotton fabric or friction cloth arising as an intermediary stage and captively consumed in manufacturing rubber beltings is not excisable unless it is marketable and independently covered by the relevant excise entry. As the product was not ordinarily brought to market or sold, it did not satisfy the requirement of "goods" for the excise levy. Amended Rules 9 and 49 of the Central Excise Rules, 1944 did not create liability because they apply only where the intermediary product is independently excisable. Duty demands on the fabric were therefore unsustainable, and the show-cause notices were quashed. Case-Laws Central Excise Thu, 15 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44585