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2017 (8) TMI 1044 - AT - Central ExciseExcisability/Marketability - Intermediate goods - demand has been confirmed on sugar solution/sugar syrup manufactured at intermediate stage during the manufacture of Pro-biotic Milk - N/N. 67/95-CE dated 16.03.1995 - whether the appellant is required to pay duty on sugar syrup manufactured as an intermediate product which has been used in manufacturing Pro-biotic Milk and consumed captively? - Circular No. 9/89 dated 25.07.1989 - Held that: - It is admitted fact that as per the test reports, the total soluble solid content in the sugar syrup is 52.09% - As per Section 26 of the Act, the appellant is required to ensure that the articles of food satisfy the requirements of this Act and the rules and regulations made thereunder at all stages of production, processing, import, distribution and sale within the businesses under his control. No food business operator shall himself or by any person on his behalf manufacture, store, sell or distribute any article of food which is unsafe; or in contravention of any other provision of this Act or of any rule or regulation made thereunder. Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said element, the sugar syrup/sugar solution is not excisable. Consequently, no duty can be demanded from the appellant. Appeal allowed - decided in favor of appellant.
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