2015 (12) TMI 1161

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..... en on the aforesaid products which are treated as intermediary products. On the other hand, the goods manufactured falling under Chapter 71, in respect whereof the dispute is raised by the Revenue, the goods are cleared at nil rate of duty. We, thus, do not see any reason to interfere with the orders of the Tribunal which are deciding the issue correctly on the facts of these cases. - Decided agai .....

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..... e duty? In all these appeals, we find that the Tribunal had recorded a categorical finding that the Department/Revenue did not produce any concrete evidence as to the marketability of the intermediate products which were captively used by the assessees in their factories for further manufacturer of finished goods. Mr. K. Radhakrishnan, learned senior counsel appearing for the Department/Reve .....

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