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2017 (11) TMI 1462 - AT - Service TaxExcisability - sugar syrup - captive consumption - Whether sugar syrup made by the appellant for captive use in the manufacture of exempted biscuits is chargeable to Central Excise duty? - Held that: - identical issue has came up before the Tribunal in the case of Rishi Bakers Pvt. Ltd. vs. CCE, Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI], where it was held that Since the sugar syrup is used in the manufacture of the exempted biscuits, the benefit of N/N. 67/95-CE would not be available - sugar syrup is not subject to excise duty - demand set aside. Excisability/marketability - special cream - captive consumption in manufacture of biscuits - Held that: - test i.e. marketability has not been examined by the lower authority in the instant case. When it is so, then we set aside the impugned order regarding the cream and remand the matter back to the adjudicating authority to examine the test of marketability of the cream and decide the matter denovo - matter on remand. Appeal allowed in part and part matter on remand.
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