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2016 (7) TMI 80 - AT - Central ExciseDemand of duty on sugar syrup consumed captively for manufacture of exempted finished goods - test of marketability - Held that:- We find that the test report clearly states that the samples contained less than 65% sugar. The test report does not indicate the date on which the test was conducted or if the samples are deteriorated or not. In view of that the basic ground on which the Commissioner (Appeals) has based his order are found to be misplaced. We find that the Circular No. 780/13/2004-CX dated 12/03/2004 rightly points out that what is relevant is the test of marketability and not the sugar contents in the syrup. We find that there is no evident whatsoever of the test of marketability in the proceedings anywhere. - Decided in favour of assessee
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