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2016 (9) TMI 678 - CESTAT ALLAHABAD
Intermediate product - captive consumption - production of Sugar Syrup - marketability - The Sugar Syrup appeared classifiable under chapter sub-heading No. 17029090 is being consumed in the manufacture of exempted finished goods i.e. Biscuits of MRP below ₹ 100/- per kgs - Held that:- neither there is any evidence to prove that the goods, in question, are classifiable under 17029090 nor there is any evidence to prove that the goods, in question, in form in which they come into existence in the appellants factories, are marketable - Decision in the case of M/s Rishi Bakers Pvt. Ltd. [2015 (4) TMI 893 - CESTAT NEW DELHI] followed - Demand set aside - Decided in favor of assessee.