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2011 (6) TMI 597 - CESTAT, MUMBAIExcisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - Held that:- Since marketability of the intermediate product has to be determined first and, thereafter, its excisability, the matter is remanded to the original authority to give a considered finding on the issue after giving a reasonable opportunity to the appellants to present their case. appeal is allowed by way of remand
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