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2014 (12) TMI 1084 - AT - Central ExciseMarketability - Manufacture of sugar solution (concentrated sugar syrup according to the Revenue) - Captive consumption - Held that:- just because the product can be kept for a week, it cannot be said that the same is marketable. There is no evidence of marketability produced by the Revenue either before the Commissioner or in the appeal memorandum. Further, we also find that the decision of the Hon’ble Supreme Court in the case of Moti Laminates Pvt. Ltd. (1995 (2) TMI 67 - SUPREME COURT OF INDIA) is applicable to the facts of this case as regards marketability. Commissioner has considered the marketability aspect and also use of preservatives. We find that the Commissioner’s order is in accordance with law and principles of classification and determination of liability of goods for excise duty. Hence it requires no interference - Decided against Revenue.
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