https://www.taxtmi.com/caselaws?id=266287 CESTAT Mumbai held that an intermediate product used captively in beer manufacture is dutiable only if the Department proves it is marketable and capable of being bought and sold as goods. On the record, the Revenue produced no material to show that wort had marketability, and the Tribunal found no basis to depart from its earlier view on regulatory controls and captive consumption. In the absence of proof that wort was excisable goods, it could not be subjected to central excise duty, and classification did not arise. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 12 Jan 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266287 CESTAT Mumbai held that an intermediate product used captively in beer manufacture is dutiable only if the Department proves it is marketable and capable of being bought and sold as goods. On the record, the Revenue produced no material to show that wort had marketability, and the Tribunal found no basis to depart from its earlier view on regulatory controls and captive consumption. In the absence of proof that wort was excisable goods, it could not be subjected to central excise duty, and classification did not arise. Case-Laws Central Excise Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266287