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2007 (5) TMI 446 - AT - Central ExciseExcisability - Marketability - Held that: - In the absence of any evidence, the product cannot be taxed by the Revenue authorities - In the present appeal before us, the Revenue has not produced any concrete evidence as to the marketability of the intermediate products captively consumed by the appellants in their factory for further manufacture of finished goods. In the absence of any such evidence, we are of the view that the appellants have made out a strong case in their favor - appeal allowed - decided in favor of appellant.
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