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2017 (6) TMI 751 - AT - Central ExciseIntermediate goods - N/N. 6/2002-CE dated 01.03.2002 - Held that: - In case of tax liability of intermediate products in a continuous product, it is for the Revenue to establish the marketability of such product. Though the product may not have been marketed by the appellant, the said product should be known in the market as capable of being bought and sold - matter remanded to the original authority to categorically give his finding regarding marketability of the impugned goods on which Central Excise duty is sought to be levied and collected - appeal allowed by way of remand.
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