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of <h1>Exemption from Central Excise Duty for Sugar Syrup in Biscuit Production</h1> <h3>M/s Balaji Bakers Pvt. Ltd. Versus Commissioner of Central Excise, Allahabad</h3> M/s Balaji Bakers Pvt. Ltd. Versus Commissioner of Central Excise, Allahabad - TMI Issues:1. Classification of sugar syrup under Tariff Item No. 17029090.2. Applicability of Central Excise Duty on captively consumed sugar syrup.3. Interpretation of Notification No. 67/1995-CE and Notification No. 22/2007-CE.4. Final Orders of the Tribunal in similar cases.Classification of Sugar Syrup:The appeals revolved around the classification of sugar syrup under Tariff Item No. 17029090. The Revenue contended that sugar syrup used in biscuit manufacturing attracted Central Excise Duty. However, the Tribunal examined previous decisions and found no evidence to prove that sugar syrup was classifiable under the said Tariff Item. The Tribunal emphasized the lack of evidence regarding the marketability of sugar syrup as a standalone product, ultimately ruling that sugar syrup used in biscuit production did not attract Central Excise Duty.Applicability of Central Excise Duty:The core issue was the applicability of Central Excise Duty on captively consumed sugar syrup in biscuit manufacturing. The Tribunal referenced precedents and established that unless there was evidence of marketability, sugar syrup produced and consumed within the manufacturing process did not attract Central Excise Duty. Based on this reasoning, the Tribunal concluded that the captively consumed sugar syrup should not be subject to Central Excise Duty.Interpretation of Notifications:The case involved an analysis of Notification No. 67/1995-CE and Notification No. 22/2007-CE. The former exempted intermediate products from Central Excise Duty, while the latter provided exemptions based on the MRP of final goods. The change in exemption criteria post-2007 affected the applicability of Notification No. 67/1995-CE to sugar syrup. The Tribunal determined that the new exemption under Notification No. 22/2007-CE rendered the benefit of the earlier notification inapplicable to sugar syrup, reinforcing the non-levy of Central Excise Duty on the captively consumed syrup.Final Orders of the Tribunal:The appellants relied on Final Orders issued by the Tribunal in similar cases, particularly citing a case involving M/s Bhagwati Food Pvt. Ltd. The Tribunal acknowledged the consistency in its decisions and concurred that the present appeals fell within the scope of the precedent set by the earlier Final Orders. The Tribunal's decision in the referenced case influenced the outcome of the current appeals, leading to the allowance of all eight appeals and granting the appellants consequential relief.This comprehensive analysis of the judgment from the Appellate Tribunal CESTAT ALLAHABAD highlights the key issues addressed, the legal interpretations made, and the impact of previous Tribunal decisions on the final ruling.
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