TMI Blog1995 (9) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are usually blended with other petroleum fractions. The question is one of fact and from what is stated in the affidavit filed on behalf of the appellant we are inclined to think that the Revenue has not been able to show that the residue is marketable as understood in the decisions referred to hereinbefore. Appeal allowed. - 2389 of 1972 - - - Dated:- 6-9-1995 - A.M. Ahmadi, C.J.I., S.C. Sen and K.S. Paripoornan, JJ. [Order]. - On 30th March, 1995, a two-judge Bench of this Court passed an order after hearing learned Counsel representing the parties for sometime that the question of marketability of Burner Fuel Oil captively consumed by the appellant for heating purposes in its own refinery had not been gone into specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od from 1957 to 1963, the crude oil brought into the said refinery for processing, was predominantly from Iran and Minas (Indonesia). According to the deponent, the crude oil was heated to the required temperature and flashed into a tower where various temperature gradients are maintained so that at the respective temperatures, corresponding boiling range products were condensed and removed. The products so removed were further processed and then cleared into the market. After their removal what remained in the distillation column was a residue with a high viscosity of over 2000 Centistokes. This material, which is described as waste material, the deponent contends, could not be used as such and had, therefore, to be used for burning within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Company Ltd., Calcutta v. Collector of Central Excise, Calcutta Ors. - 1994 (74) E.L.T. 22 (S.C.) = (1994) 6 SCC 610, in which after extracting the relevant observations from the former case, the Court proceeded to observe as under : "Marketability is a decisive test for dutiability. It only means `saleable', or `suitable for sale'. It need not be in fact `marketed'. The article should be capable of being sold or being sold to consumers in the market, as it is - without anything more." Applying this test to the facts emerging from the affidavit filed on behalf of the appellant, we are inclined to think that the test laid down has not been satisfied. 5.Counsel for the Revenue, however, drew our attention to the meaning of the expr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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