ORDER

1. Special leave granted in SLPs.

2. These appeals raise a common question of law and hence they 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 excise duty under Tariff Item 14-H(vi). One of the contentions raised by the assessee was that this gas in the crude form was not marketable or capable of being marketed and, therefore, the assessee was not liable to pay excise duty thereon. The view taken is that since it is shown at Item (vi) at Entry 14-H of the Central Excise Tariff no further inquiry is necessary and the same is liable to duty as excisable goods. The assessee had raised the contention that the said gas was not marketable in the crude form in which is was used for captive consumption and unless it was further treated by dissolving in acetone and then being compressed it could not be taken to the market for sale. Unfortunately,