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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Manufacture - intermediate product - job work - sugar syrup ...

Central Excise

October 21, 2016

Manufacture - intermediate product - job work - sugar syrup prepared within the factory in further manufacturing of biscuits for their principal - marketability of the product now in question cannot be established derivatively without ascertaining the actual nature of the impugned product and also its marketability in reality. - AT

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  2. Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT

  3. Cenvat Credit of duty, if any paid on the intermediate products by the job-workers, cannot be denied to the principal manufactures

  4. The Cenvat credit of duty, if any paid on the intermediate products by the job workers, cannot be denied to the principal manufactures - AT

  5. Dutiability of 'sugar syrup', an intermediate product manufactured and captively consumed by the applicants in the manufacture of their final product - stay granted partly. - AT

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  9. Excisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - AT

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