2003 (5) TMI 116

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....: S.S. Sekhon, Member (T)]. - These two appeals are being disposed off by this common order since the issue involved is the same. 2. Revenue has filed an appeal against the order of Commissioner (Appeals) who after considering the material found as follows :- "I have examined the matter. It is relevant to consider the process of manufacture of the product in question adopted by the appellant....

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....s not contested by the department. The entire case has been built up on the grounds that since  DEP is added first to denature the Alcohol and other ingredients are added after few minutes, denatured Ethyl alcohol gets formed in the process as an intermediate goods, which is captively consumed and is liable to excise duty under CSH 2204.10 of CET. It is relevant to consider the Chapter Headin....

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.... 3. After hearing the learned Advocates and the DR and considering the grounds taken, it is found that there they can be no doubt that denatured Ethyl Alcohol would be excisable commodity, yet from the facts as recorded, in the present cases, by the Commissioner (Appeals) and not contested by the Department, as observed from the finding of the Commissioner (Appeals) extracted hereinabove, emerge....

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....article to be "goods", there must be known in the market as such or they must be capable of being sold in the market as goods. Actual sale is not necessary. User in the captive consumption is not determinative of that the article is capable of being sold in the market or know in the market as goods. Even transient items of articles can be good, provided that they were known in the market as distin....