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2015 (6) TMI 262 - AT - Central ExciseLevy of duty on bi-product - Manufacture of beer - Whether carbon dioxide which comes into existence in the respondent's unit is marketable and hence, excisable - Held that:- Carbon dioxide which is generated during fermentation process would have certain impurities of methane, alcohol, etc. and for making it marketable as carbon dioxide gas, the same would have to be purified for which a separate plant is required. In this case it is not the allegation of the department that there was a separate plant in the respondent's unit for purification of the carbon dioxide. It is a well settled law that marketability of the goods in the form in which the same are cleared for captive use has to be proved. In this case, it is not the allegation of the department that the respondent were purchasing carbon dioxide from other breweries. The carbon dioxide being purchased by the respondent was from carbon dioxide manufacturers and there is merit in the respondent's plea that the carbon dioxide purchased from the carbon dioxide manufacturers is not comparable with the gas which was being produced in their factory. Therefore, just because, the respondent were purchasing carbon dioxide from other suppliers, it cannot be presumed that the carbon dioxide generated in their unit was of the same character and properties as the gas being purchased from outside and hence, would be marketable. - it is the decision of the Tribunal in the case of Mohan Breweries & Distilleries Ltd. (1999 (1) TMI 153 - CEGAT, MADRAS) which would be applicable to the facts of this case. - Decided against Revenue.
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