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2023 (11) TMI 147 - AT - Central ExciseExcisability - intermediate goods - sugar syrup produced for use in manufacture of biscuits that were exempted from payment of duty - N/N. 67/95-CE dated 1st March 1995 - HELD THAT:-The appellant supplies ‘biscuits’ to M/s Parle Products Pvt Ltd and that ‘sugar syrup’ generated within the factory of the appellant is an essential ingredient in manufacture - The decision of the Hon’ble Supreme Court in NICHOLAS PIRAMAL INDIA LTD VERSUS CCE, MUMBAI [2010 (11) TMI 36 - SUPREME COURT], while elaborating upon ‘shelf-life’, has held that ‘marketability’ is a question of fact. The decision of the Tribunal in THE MAHARASHTRA AGRO INDUSTRIES DEVELOPMENT CORPORATION LTD., VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2017 (2) TMI 244 - CESTAT MUMBAI] relates to an entirely different product, viz. ‘sugar concentrate’, utilized in the manufacture of fruit juice. In terms of the above decision of the Tribunal on ‘sugar syrup’ deployed in identical circumstances for identical purpose would apply in full. Accordingly, the impugned order cannot sustain and is set aside to allow the appeal - Appeal allowed.
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