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2017 (7) TMI 235 - AT - Central ExciseIntermediate product namely sugar syrup - demand on the ground that N/N. 67/95-CE dated 16.03.1995 is not applicable when the final product is exempted from payment of excise duty - whether sugar syrup made by the appellant for captive use in the manufacture of exempted biscuit is chargeable to central excise duty under sub-heading 17029090? - Held that: - CBEC Circular dated 7.11.1994 relied upon by the lower authorities has been issued in respect of sugar syrup produced in the manufacture of aerated water and ayurvedic medicines. Hence, the same cannot be applied to the sugar syrup being produced for the biscuits without establishing that the two products are identical - the decision in the case of Rishi Beckery vs. CCE Kerala [2015 (4) TMI 893 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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