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2017 (9) TMI 16 - AT - Central ExciseIntermediate product - captive consumption - N/N. 50/2003-CE dated 10/06/2003 - resins manufactured by the appellants are consumed captively - excisability/marketability - Held that: - the Tribunal, Allahabad Bench have dealt with the very same issue for the earlier period in the appellant’s own case vide final order No.70520 of 2017 dated 19/05/2017, where it was held that learned Commissioner have erred in holding that the appellant’s goods are also capable of being bought and sold without any chemical composition comparison alongwith competitive shelf life study - appeal allowed - decided in favor of appellant.
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