2008 (4) TMI 315

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..... used for impregnating papers and cotton fabrics which are in turn used for manufacture of final product, namely, paper based laminated decorative board, insulating board or industrial board. - What the Commissioner (Appeals) has done is to say that the department has not adduced an evidence to show that the goods are marketable. - We find that there is nothing wrong in the decision taken by the Co .....

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..... or the Department reiterates the points mentioned in the grounds of appeal, namely, that two chemical solutions are listed in the Central Excise Tariff. Further, such chemical solutions are commercially available. Even if they are unstable as soon as they were prepared the life can be increased by using preservative. The assessee may not be selling the product but it does not mean that the product .....

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..... goods and the assessee was paying duty on the same. It was this credit which was held to be inadmissible. What the Commissioner (Appeals) has done is to say that the department has not adduced an evidence to show that the goods are marketable. Even in the grounds appeal, no evidence has been brought out to show that these goods a marketable. The marketability is an important aspect to be consider .....

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