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2018 (8) TMI 1087 - AT - Central ExciseExcisability/marketability - cream prepared to be used in making of cream biscuits - Captive consumption - Held that:- This Tribunal in BHAGWATI FOODS PVT. LTD. VERSUS C.C.E. & S.T., KANPUR [2016 (9) TMI 678 - CESTAT ALLAHABAD], held that, there was no evidence to prove that the sugar syrup in question, in the form in which it comes into existence in the appellants’ factory, is marketable. The cream which is produced captively is having unique flavour, colour and taste and the cream biscuits manufactured by different manufacturers have different flavours and taste. The Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant - the cream captively produced and consumed in the factory is not marketable as there is no evidence to that effect - appeal allowed - decided in favor of appellant.
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