https://www.taxtmi.com/caselaws?id=333719 Captively consumed sugar syrup used in biscuit manufacture was not shown to be marketable in the form in which it emerged, so central excise duty could not be imposed. The Tribunal held that marketability must be affirmatively proved with reliable evidence of the actual product's nature and composition; a third-party invoice for a different product was insufficient. Since the Department relied on assumption rather than proof of excisability, the demand failed and the assessee's appeal was allowed. en-us Tue, 18 Oct 2016 00:00:00 +0530 Fri, 08 May 2026 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333719 Captively consumed sugar syrup used in biscuit manufacture was not shown to be marketable in the form in which it emerged, so central excise duty could not be imposed. The Tribunal held that marketability must be affirmatively proved with reliable evidence of the actual product's nature and composition; a third-party invoice for a different product was insufficient. Since the Department relied on assumption rather than proof of excisability, the demand failed and the assessee's appeal was allowed. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333719