1990 (10) TMI 221

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....ants. Shri. M. Jayaraman, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T) ]. - When the appeals were called, the Ld. Counsel for the appellants, Shri Sejpal, submitted that the issue involved in these appeals is whether the Polyurethane foam of rigid type (i.e. rigid P.U. foam) which is insulating material manufactured by the appellants can be considered as excisable ....

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....bunal had followed the ratio of Supreme Court judgment in the case of Bhor Industries v. C.C.E. [1989 (40) E.L.T. 280] and had held that the department having not established the excisability of the product with reference to the marketability of the goods, it cannot be held that the goods are excisable in terms of the ratio of the Supreme Court judgment in the Bhor Industries case because the Supr....