https://www.taxtmi.com/caselaws?id=350814 Sugar syrup arising during biscuit manufacture and consumed captively in the factory was treated as not liable to Central Excise duty because the department failed to show that the intermediate product was marketable in the form in which it emerged. The Tribunal also noted that the product was not shown to be classifiable and dutiable on the facts established. Applying its earlier coordinate bench view, it concluded that captively used sugar syrup could not be subjected to duty, and the proposed demand was not sustainable. en-us Tue, 03 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350814 Sugar syrup arising during biscuit manufacture and consumed captively in the factory was treated as not liable to Central Excise duty because the department failed to show that the intermediate product was marketable in the form in which it emerged. The Tribunal also noted that the product was not shown to be classifiable and dutiable on the facts established. Applying its earlier coordinate bench view, it concluded that captively used sugar syrup could not be subjected to duty, and the proposed demand was not sustainable. Case-Laws Central Excise Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350814