1999 (4) TMI 266

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..... Respondents. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in the appeal, Collector (Appeals) has confirmed the finding of the Assistant Collector that the glass fibre manufactured and consumed captively in the production of glass tissue in the factory of M/s. F.G.P. Ltd. the respondent, is not marketable and is not excisable. This is challenged in the appeal on the grou .....

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..... (76) E.L.T. 241 the Supreme Court rejected this contention and held that the test of marketability is still required to be satisfied. This ground, therefore fails. 4. The Departmental Representative attempted to argue that the fibre was marketable. This ground appears to have been taken by the Department in the appeal against the Assistant Collector's order holding that the goods were not ex .....

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