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2016 (7) TMI 1200 - AT - Central ExciseExcise duty on malt extract - whether the malt extract, which arises during the course of manufacturing of Indian Made Foreign Liquor (IMFL), is liable to pay the duty as it is an excisable commodity falling under Chapter 19 of the Central Excise Tariff Act, 1985? - Held that:- Identical issue has been settled by the Tribunal in the case of Mohan Rocky Springwater Breweries Ltd. & SKOL Breweries Ltd.(2003 (9) TMI 485 - CESTAT, MUMBAI ) WHREIN held that the malt extract are WORT, which is not an marketable commodity, hence no duty demand can be raised. - Decided in favour of assessee.
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