https://www.taxtmi.com/caselaws?id=361737 Sugar syrup arising as an intermediate product during biscuit manufacture was not liable to Central Excise duty because marketability was not shown. The Tribunal applied the settled principle that an intermediate product becomes dutiable only if it is marketable in the form in which it emerges. As no evidence established that the sugar syrup was marketable, captive consumption in the factory did not attract duty. The demand and consequential adverse orders could not be sustained, and relief followed in accordance with law. en-us Mon, 26 Feb 2018 00:00:00 +0530 Thu, 14 Jun 2018 06:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361737 Sugar syrup arising as an intermediate product during biscuit manufacture was not liable to Central Excise duty because marketability was not shown. The Tribunal applied the settled principle that an intermediate product becomes dutiable only if it is marketable in the form in which it emerges. As no evidence established that the sugar syrup was marketable, captive consumption in the factory did not attract duty. The demand and consequential adverse orders could not be sustained, and relief followed in accordance with law. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361737