https://www.taxtmi.com/caselaws?id=51528 Molten coal tar pitch captively consumed at about 300 C was not shown to be marketable in the condition in which it emerged and was used, so duty could not be demanded on that basis. For exemption under Notification No. 67/95-C.E., coal tar pitch used to manufacture dolomite bricks within the factory remained covered because the bricks were treated as refractory materials used in the manufacture chain, and use in an intermediate product did not by itself defeat the exemption. The duty demand and penalty were set aside on both issues. en-us Fri, 02 Aug 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51528 Molten coal tar pitch captively consumed at about 300 C was not shown to be marketable in the condition in which it emerged and was used, so duty could not be demanded on that basis. For exemption under Notification No. 67/95-C.E., coal tar pitch used to manufacture dolomite bricks within the factory remained covered because the bricks were treated as refractory materials used in the manufacture chain, and use in an intermediate product did not by itself defeat the exemption. The duty demand and penalty were set aside on both issues. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51528