Court Explores Excise Duty on Captively Consumed Carbon Dioxide; Marketability of By-Product Under Scrutiny.

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....Excisability/dutiability/marketibility - by-product - captive consumption - just because, the respondent were purchasing carbondioxide from other suppliers, it cannot be presumed that the carbondioxide generated in their unit was of the same character and properties as the gas being purchased from outside and hence, would be marketable.....