Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 25 - AT - Central ExciseExcisability - intermediate goods - ‘sugar syrup’ utilised by the appellant in the manufacture of ‘biscuits’ - Held that:- The issue decided in the case of VENUGOPAL FOODS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE PUNE – II [2018 (12) TMI 1172 - CESTAT MUMBAI], where it was held that In the absence of any test report to contradict the ‘fructose’ content in the ‘sugar syrup’ produced by the appellant, it is not sufficient reasons found to consider the impugned goods to be excisable within the meaning of section 2(d) of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant.
|