https://www.taxtmi.com/caselaws?id=353729 Sugar syrup manufactured in-house and captively consumed in biscuit production was held not liable to central excise duty because the department failed to prove, by chemical testing, that it matched the alleged tariff description. The Tribunal reiterated that marketability must be established in the condition in which the product emerges, and cannot be inferred merely from sales of similar goods by another manufacturer. On that basis, denial of exemption under Notification No. 67/95 was unsustainable, and the connected penalties, being consequential to the duty demand, also could not survive. en-us Mon, 20 Nov 2017 00:00:00 +0530 Fri, 08 May 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353729 Sugar syrup manufactured in-house and captively consumed in biscuit production was held not liable to central excise duty because the department failed to prove, by chemical testing, that it matched the alleged tariff description. The Tribunal reiterated that marketability must be established in the condition in which the product emerges, and cannot be inferred merely from sales of similar goods by another manufacturer. On that basis, denial of exemption under Notification No. 67/95 was unsustainable, and the connected penalties, being consequential to the duty demand, also could not survive. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353729