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2015 (10) TMI 1562 - AT - Central ExciseManufacture - Marketability - Intermediate product - Captive consumption - During the manufacture of beer, an intermediate product wort comes into existence and this product is captively consumed by the respondent-assessee. - held that:- No grounds or any evidence brought forward by the Revenue against the above findings of the Tribunal. In the absence of any such evidence, we respectfully follow the earlier order of this Tribunal [2003 (9) TMI 485 - CESTAT, MUMBAI] - Decided against Revenue.
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