TMI Blog1997 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are disposed of by this order. 3. The appellant-Company manufactures Trichloroethylene as the end product at its factory situate in Sahupuram (Tamil Nadu). In the process of manufacture of the said product Acetylene gas emerges. This Acetylene gas is in a crude form and is used by the assessee in the manufacture of the end product. The question is whether this Acetylene gas is liable to excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these two cases. This Court has in a recent judgment in Moti Laminates Pvt. Ltd. Ors. v. Collector of Central Excise, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) = (1995) 3 SCC 23 clearly held that goods although covered by a Tariff Item, unless marketable or capable of being marketed, are not exigible to excise duty. It was, therefore, essential for the authorities below to record a clear finding o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne gas in the form in which it emerges. 4. The learned counsel for the assessee submitted that he would like to adduce some additional evidence on the question of marketability. He may make that request to the Tribunal and if the Tribunal considers the same to be acceptable it may pass appropriate orders. The appeals will stand so disposed of with no order as to costs. Writ Petition (C) No. 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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