TMI Blog2018 (6) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... EW DELHI] has 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. The sugar syrup coming into existence during manufacture of biscuits and captively consumed, does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epared to be used in making of biscuits. It appeared to Revenue that the 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 the intermediate products were exempted from payment of Central Excise Duty in term of Notification No. 67/1995-CE dated 16.03.1995. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original, however, was pleased to remand with the direction(s) to allow Cenvat Credit on inputs and re-calculated the demand, interest and penalty. Aggrieved by the said orders in appeal, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant who has submitted that the issue is no more res-integra in view of the various Final Orders passed and issued by this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided vide 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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