https://www.taxtmi.com/caselaws?id=263797 Sugar syrup used captively as an intermediate product in the manufacture of aerated water was held exempt from central excise duty under Notification No. 217/86-CE, as amended by Notification No. 79/91-CE. Because the product was consumed within the manufacturing process, the exemption displaced the Revenue's duty demand, and detailed examination of classification under Heading 1702 was unnecessary. The operative legal point is that captive consumption of the intermediate product fell within the exemption framework, so no excise duty was payable on the sugar syrup. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263797 Sugar syrup used captively as an intermediate product in the manufacture of aerated water was held exempt from central excise duty under Notification No. 217/86-CE, as amended by Notification No. 79/91-CE. Because the product was consumed within the manufacturing process, the exemption displaced the Revenue's duty demand, and detailed examination of classification under Heading 1702 was unnecessary. The operative legal point is that captive consumption of the intermediate product fell within the exemption framework, so no excise duty was payable on the sugar syrup. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263797