Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 471 - AT - Central ExciseBenefit of N/N. 67/1995-CE dated 16/03/1995 - intermediate product namely sugar syrup (prepared within the factory, used in manufacture of biscuits) - Held that: - the identical matter had come up before this Tribunal in the case of Lucky Biscuit Company vs. CCE, Patna [2017 (7) TMI 235 - CESTAT KOLKATA], where it was 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 - appeal allowed - decided in favor of appellant.
|