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2018 (12) TMI 1172 - AT - Central ExciseCENVAT Credit - duty paid on inputs - captively consumed ‘sugar syrup’ - intermediate goods - Held that:- The contention of the appellant that ‘sugar syrup’ produced by them does not meet these requirements, owing to less than adequate ‘fructose’ content, is backed by a test report which is not controverted by the lower authorities - The finding of ‘sugar syrup’ having shelf-life and, thereby, becoming excisable is not founded on a proper appreciation of the impugned product. 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.
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