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2002 (3) TMI 47 - SC - Central ExciseWhether the respondents were engaged in the manufacturing/propagation of yeast leviable to central excise duty? Held that:- In the appeals before the CEGAT, there was no dispute that 'yeast' itself is exigible to duty, but what was contended before the Tribunal was limited to the so-called product of yeast obtained by propagating the same by mixing it with molasses and water for manufacture of potable alcohol. Hence, in our view, the finding given by the CEGAT that the goods in question were having a very short self-life; there was no evidence to prove that such goods were either marketed or were marketable cannot be held to be, in any way, illegal or erroneous because it has not been proved that such intermediate product is marketed or marketable. Appeal dismissed.
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