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2017 (2) TMI 244 - AT - Central ExciseInter-mediate product - captive consumption - demand on the ground that the sugar syrup though captively used in the manufacture of exempted goods, the same is not marketable - Held that: - if the sugar concentrate by weight is less than 65% then it will not have shelf life and such case sugar syrup will not be a marketable goods. However, as per the undisputed fact of the present case, the sugar syrup contained more than 65% sugar concentrate and it also contained the preservative, i.e. citric acid. Therefore, the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - demand upheld - appeal dismissed - decided against appellant.
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