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M/s. Pepsico India Holdings Pvt Ltd Versus Commissioner of Central Excise, Mumbai-II

2017 (7) TMI 554 - CESTAT MUMBAI

Sugar syrup - taxability - appellant argued that said sugar syrup is not chargeable to duty in view of CBEC Circular 226/60/96-CX dated 3-7-1996 In the said circular it has been clarified that sugar solutions having concentration of 65% by weight will be considered goods for purpose of charging excise duty - Held that: - in terms of Circular of the CBEC the said product would be marketable only if it contains citric acid, in terms of Circular of 3-7-1996 or if revenue produced any evidence of ma .....

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- Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Ms. Anjali Hirwat, Advocate for the Appellants Shri. V.K. Agarwal, Asstt. Commissioner(A.R.) for the Respondent ORDER Per: Raju This appeal has been filed by. M/s. Pepsico India Holdings Pvt Ltd in respect of sugar syrup manufactured and used within the factory of production. The lower authority have confirmed the demand on sugar syrup manufactured and consumed within the factory. 2. Ld. Counsel for the appellant argued that sa .....

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heir factory is concentration of less than 65% and is used in the manufacture of Mangola. She further argued that the preservative i.e. citric acid added at the stage of manufacture of sugar syrup during the process of manufacture of mangola which before adding Mangola pulp. She further argued that part of the sugar syrup was used for manufacture of aerated water for which exemption Notification No.67/95 is available. She further argued that since the de and has been made in respect of sugar syr .....

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eservative citric acid. In view of the above she placed reliance on the following decision to assert that it is not marketable commodity: (a) CCE, C& ST Vs. Smithkline Beecham Pharma (I) Ltd [2014(308) ELT 732(T)] (b) Universal Drinks (P) Ltd Vs. CCE[2016-TIOL-976-CESTAT-MUM] (c) CCE Vs. Kanti Beverages Pvt & Anr.[2016-TIOL-2035-CESTAT-DEL] She further argued that burden of proof that the product is marketable is on the Revenue and Revenue has failed to produce any evidence in support. S .....

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r[2001(135) ELT 1326(Tri. Chennai)] wherein it has been held that raw sugar syrup used it the manufacture of food product Maza is stable product. He particularly relied upon para 10 and 11 of the said decision. He also relied upon on the Tribunal decision in case of Kaypee Industries Vs. Commissioner of Central Excise, Bangalore[1998(102)ELT 226 (Tri.)] 4. We have gone through rivals submissions. 5. We find that issue regarding duty liability on sugar syrup has been examined by CBEC and issued i .....

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