https://www.taxtmi.com/caselaws?id=350813 An intermediate product captively consumed in manufacture is not liable to Central Excise duty unless the Department proves that it is marketable in the form in which it emerges. Applying this principle, the Tribunal noted that sugar syrup generated during biscuit manufacture was used within the factory and the record contained no evidence of marketability. It also relied on earlier coordinate Bench orders that had decided the same issue in favour of the assessee. On that basis, the sugar syrup was held not exigible to duty and the assessees were granted consequential relief. en-us Thu, 28 Sep 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350813 An intermediate product captively consumed in manufacture is not liable to Central Excise duty unless the Department proves that it is marketable in the form in which it emerges. Applying this principle, the Tribunal noted that sugar syrup generated during biscuit manufacture was used within the factory and the record contained no evidence of marketability. It also relied on earlier coordinate Bench orders that had decided the same issue in favour of the assessee. On that basis, the sugar syrup was held not exigible to duty and the assessees were granted consequential relief. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350813