2008 (10) TMI 122 - AT - Central Excise

Resin treated polyester fabric obtained in tubular form in process which are used captively in mfg. of Gauntlet Gauntlet is used by manufacturers of electric storage battery no submission from Department to prove that the intermediate unfinished goods are marketable and excisable - no contrary decision has been shown by revenue against the Tribunal s order in the case of Chloride Industries where similar goods were held non-marketable and hence not excisable assessee s appeal allowed

Summary

The Appellate Tribunal CESTAT, Kolkata confirmed the prima facie view that resin treated polyester fabric used captively in manufacturing Gauntlet is non-marketable. The impugned order was set aside, and all three appeals were allowed based on lack of evidence to prove marketability of the goods. The decision was in line with a previous case involving similar goods.