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2018 (7) TMI 1196 - AT - Central ExciseExcisability/marketability - Cream mix - intermediate goods - cream was prepared to be used in making of cream biscuits - The Cream Biscuits were exempt from payment of duty - Whether the duty can be demanded on Cream, which is captively consumed? - Held that:- Tribunal in the case of Bhagwati Foods [2016 (9) TMI 678 - CESTAT ALLAHABAD] held inter-alia that there was no evidence to prove that sugar syrup in question in form in which it comes into existence in the appellants factory was marketable. In the present case also as contended by appellant, Revenue could not produce any evidence of similar goods being available in the market - The Hon’ble Supreme Court of India in the case of Union of India V/s Sonic Electochem Pvt. Ltd. [2002 (9) TMI 104 - SUPREME COURT OF INDIA] had laid down the test that the product which is specially manufactured and captively consumed in the factory should be shown to be available in the market so as to fasten any duty on the same. The goods which are called ‘cream mix’ by Revenue are not marketable and, therefore, not excisable - appeal allowed - decided in favor of appellant.
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