Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 882 - AT - Central ExciseManufacture of sugar syrup - captive consumption in manufacturing of final product - marketability - Held that:- In an identical matter involving dutiability of sugar syrup, in the case of Shiv Shakti Processed Foods Vs. Commissioner of Central Excise, Pune -I, this Tribunal vide [2014 (7) TMI 395 - CESTAT MUMBAI] remanded the matter back to the adjudicating authority to consider the issue of marketability of sugar syrup and thereafter, consider the dutiability thereon relying on the decision of this Tribunal in the case of Ambaji Foods (India) PVt. Ltd. Vs. Commissioner of Central, Kanpur reported in [2010 (8) TMI 714 - CESTAT, NEW DELHI]. In the present case also, the adjudicating authority has not considered and given any finding as to the marketability of the sugar syrup and merely concluded that since sugar syrup is manufacture in the factory, the same is dutiable. There are a number of decisions Hon'ble Apex Court, wherein it has been held that mere inclusion of a product in the Heading does not determine its exigibility unless it is shown that the product emerging at the intermediate stage is marketable. Therefore, in the present case also following the earlier decision, we remand the matter back to the adjudicating authority for consideration whether sugar syrup is marketable or not and thereafter, pass a speaking order as to the duty liability of the appellant. - Decided in favour of assessee.
|