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2018 (6) TMI 564 - AT - Central ExciseExemption to Intermediate goods - N/N. 67/1995-CE dated 16.03.1995 - intermediate product, sugar syrup, captively consumed, in the manufacture of biscuits - Demand of Central Excise Duty - Held that:- The Co-ordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI] has held that there was no evidence to prove that ‘sugar syrup’ captively consumed is classifiable under Tariff Item No. 17029090, nor there is any evidence to prove that the goods in question, in the form in which they come into existence in the appellants’ factory, are marketable. The sugar syrup coming into existence during manufacture of biscuits and captively consumed, does not attract Central Excise duty for the reason that there is no evidence that the same is marketable - appeal allowed - decided in favor of appellant.
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