1998 (6) TMI 233 - AT - Central Excise

Rubber - Compounded rubber mix captively used in manufacture of rubberised coir mattresses pillows and cushions

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who were manufacturers of rubberised coir products, stating that the compounded rubber they manufactured for captive consumption was not a marketable commodity. The department failed to prove marketability, leading to the appeal by the Revenue being rejected.