https://www.taxtmi.com/caselaws?id=276181 Sugar syrup arising during biscuit manufacture and captively consumed in the factory was held not liable to Central Excise duty because the Revenue failed to prove that it was marketable in the form in which it emerged. The Tribunal followed earlier coordinate bench decisions and applied the principle that an intermediate product becomes exigible only if marketability is established. In the absence of such proof, mere emergence during manufacture and captive use did not attract duty. All appeals were allowed and consequential relief followed. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 01 Nov 2018 13:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276181 Sugar syrup arising during biscuit manufacture and captively consumed in the factory was held not liable to Central Excise duty because the Revenue failed to prove that it was marketable in the form in which it emerged. The Tribunal followed earlier coordinate bench decisions and applied the principle that an intermediate product becomes exigible only if marketability is established. In the absence of such proof, mere emergence during manufacture and captive use did not attract duty. All appeals were allowed and consequential relief followed. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276181