https://www.taxtmi.com/caselaws?id=345442 Sugar syrup captively consumed within the factory was held not liable to central excise duty because marketability was not proved. The Tribunal relied on departmental circulars on sugar syrup, noting that the 3-7-1996 circular treated 65% sugar concentration as marketable, while later clarification stated that duty could arise only if marketability was otherwise established. As the product's sugar concentration was admittedly below 65% and the Revenue led no evidence of shelf life or other marketability conditions, the duty demand could not stand. CBEC circulars were treated as binding on the Revenue, and the impugned order was set aside. en-us Thu, 08 Jun 2017 00:00:00 +0530 Tue, 18 Jul 2017 10:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345442 Sugar syrup captively consumed within the factory was held not liable to central excise duty because marketability was not proved. The Tribunal relied on departmental circulars on sugar syrup, noting that the 3-7-1996 circular treated 65% sugar concentration as marketable, while later clarification stated that duty could arise only if marketability was otherwise established. As the product's sugar concentration was admittedly below 65% and the Revenue led no evidence of shelf life or other marketability conditions, the duty demand could not stand. CBEC circulars were treated as binding on the Revenue, and the impugned order was set aside. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345442