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2008 (2) TMI 42 - SC - Central ExciseSCN issued alleging that the assessee first manufactures C.I.castings which are later on captively consumed for producing the C.I.Chilled Rolls; that since the assessee was producing intermediary product, it was liable to pay the excise duty on the C.I.castings u/ch 7207.10 - Tribunal has not recorded any finding regarding marketability of the intermediary product i.e. C.I.castings – hence excise duty could not be levied on the intermediary product i.e. C.I.castings
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