TMI Blog2018 (2) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... le - Sugar syrup coming into existence during the manufacture of biscuits was not attracting Central Excise duty. In the present case we hold that sugar syrup coming into existence during the manufacture of biscuits and captively consumed does not attract Central Excise duty for the reason that there is no evidence that the same is marketable. Appeal allowed - decided in favor of appellant. - [(E/1044-1051, 1094-1099, 2786-2787, 3618-3621/2012, 50567-50569 & 50641/2015)] - EX[DB] - 71216-71239/2017 - Dated:- 28-9-2017 - Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Jatin Mahajan (Advocate) for Appellant(s) Shri Pawan Kumar Singh (Supdt.) AR for Respondent(s) Per: Anil G. Shakka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P-18,64,070/- 6. E/1049/2012 Prakash Chand -----DO------- P-1,00,000/- 7. E/1050/2012 Swati Biscuits ----DO------ Jan 10 to Dec 10 D-18,04,070/- 8. E/1051/2012 Om Prakash -----DO----- P-4,00,000/- 9. E/1094/2012 Annakut Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D-8,76,106/- 16. E/2787/2012 Rajiv Telerja ---DO--- P-1,50,000/- 17. E/3618/2012 Annakut Biscuits 262-265/CE/APPL/KNP/2012 Dated 30.08.2012 July 10 to Dec 10 D-14,72,990/- 18. E/3619/2012 Naveen Khanna ---DO--- P-3,00,000/- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appeared to Revenue that sugar syrup was classifiable under Tariff Item No. 17029090. Prior to 03.05.2007 the final products manufactured by the appellants were attracting Central Excise Duty @ 8% ad-valorem, therefore, intermediate products were exempted from payment of Central Excise Duty in term of Notification No. 67/1995-CE dated 16.03.1995. However, w.e.f. 03.05.2007 all goods manufactured by appellant bearing MRP less than ₹ 100/- per kg were exempted under Notification No. 22/2007-CE dated 03.05.2007 and, therefore, the benefit of Notification No. 67/1995-CE for sugar syrup as intermediate product became inapplicable. Therefore, the appellants were issued with various show cause notices demanding Central Excise duty on int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions from both sides and on perusal of record we find that this Tribunal in the said case of M/s Bhagwati Food Pvt. Ltd. and others relied on decision by Coordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur decided through Final Order Nos. 50759-50764/2015 dated 03.03.2015 reported at 2015 (378) ELT 634 (Tri. Delhi) and held that there was no evidence to prove that sugar syrup captively consumed is classifiable under Tariff Item No. 17029090 nor there is any evidence to prove that the goods in question in the form in which they come into existence in the appellants factory are marketable. In view of such finding it was held that sugar syrup coming into existence during the manufacture of biscuits was not attracting Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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