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2016 (6) TMI 916 - AT - Central ExciseCaptive consumption - manufacture of sugar solution / syrup as intermediate product - marketability - During the course of manufacture of fruit drink the respondent also manufactured sugar syrup / solution which is captively consumed - Held that:- It is necessary for the Revenue to show positive evidence regarding marketability of the product. It may not be necessary to show that the respondent actually marketed such product. However, such product is known in the market and it is capable of being bought and sold has to be established with certain positive evidence. In the present case no such evidence is available. Further, the demand was not sustainable on time limit also. It is an admitted fact that the classification and excise liability of sugar syrup has been subject matter of many clarifications by Board and litigation. - Demand of duty set aside on merit as well as period of limitation - Decided in favor of assesse.
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