https://www.taxtmi.com/caselaws?id=369723 Sugar syrup generated during biscuit manufacture and captively consumed in the factory was treated as not liable to Central Excise duty because the available record did not show that the intermediate product was classifiable under the asserted tariff entry or marketable in the form in which it emerged. The Tribunal applied its earlier coordinate-bench view and held that, absent proof of marketability, the intermediate goods could not be subjected to duty. The appeal was allowed. en-us Thu, 03 May 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369723 Sugar syrup generated during biscuit manufacture and captively consumed in the factory was treated as not liable to Central Excise duty because the available record did not show that the intermediate product was classifiable under the asserted tariff entry or marketable in the form in which it emerged. The Tribunal applied its earlier coordinate-bench view and held that, absent proof of marketability, the intermediate goods could not be subjected to duty. The appeal was allowed. Case-Laws Central Excise Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369723