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2017 (11) TMI 1732 - AT - Central ExciseIntermediate goods - sugar syrup - N/N. 67/1995-CE dated 16.03.1995 - excisability/marketibility - demand of Central Excise duty on intermediate product ‘sugar syrup’ captively consumed in the manufacture of biscuits - Held that:- Tribunal in the said case of M/s Bhagwati Food Pvt. Ltd. and others [2016 (9) TMI 678 - CESTAT ALLAHABAD] held that, there was no evidence to prove that sugar syrup captively consumed is classifiable under Tariff Item No. 17029090 nor there is any evidence to prove that the goods in question in the form in which they come into existence in the appellants’ factory are marketable and finally held that Sugar syrup coming into existence during the manufacture of biscuits was not attracting Central Excise duty. Sugar syrup coming into existence during the manufacture of biscuits and captively consumed does not attract Central Excise duty for the reason that there is no evidence that the same is marketable - appeal allowed - decided in favor of appellant.
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