1998 (9) TMI 259

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....DR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in this appeal is whether the Rovings of glass fibre manufactured by the appellants herein and captively used for making chopped strand mats and Woven Rovings are liable to duty or not. The sole issue involved in this case is whether the rovings captively used by the appellants are marketable or not. It is admit....

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....ower appellate authority has relied on the following extracts from a book titled "Manufacturing Technology of Continuous Glass Fibres" by K.L. Loewnstein. For the sake of better appreciation we reproduce the extracts given in the impugned order. "The starting materials for chopped strand mats are glass fibre cakes or rovings suitable for chopping. Most Glass fibre manufacturers use cakes entire....

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....e used captively by them are not "suitable" in the submission of the ld. Advocate. The suitability, as already pointed out by the appellants in the classification list, is in terms of chemicals used, amount of yield and the process of manufacture. Ld. Advocate further, submits that it is the Revenue's responsibility to show that the rovings used by the appellants are marketable as has been held by....

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....t should be proved first that the rovings for captive consumption has features different from features of rovings which are marketed as admitted to the appellants. Further, these features are so different as to make rovings which are used captively unmarketable also requires to be proved by the appellants. This onus, submits the JDR, has not been discharged by the appellants. He, therefore, submit....