https://www.taxtmi.com/caselaws?id=383766 Sugar syrup used in biscuit manufacture was not established as marketable excisable goods classifiable under Chapter heading 1702 9090 because the required fructose content was not proved in one matter and was found below 50% by weight in another, so excise demand failed on classification and marketability grounds. Independently, Notification No. 67/95-CE continued to exempt the captively consumed intermediate product where the final product was exempt and the procedural requirement under Rule 6 of the CENVAT Credit Rules, 2001 had been complied with, making the demand unsustainable. en-us Wed, 10 Jul 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383766 Sugar syrup used in biscuit manufacture was not established as marketable excisable goods classifiable under Chapter heading 1702 9090 because the required fructose content was not proved in one matter and was found below 50% by weight in another, so excise demand failed on classification and marketability grounds. Independently, Notification No. 67/95-CE continued to exempt the captively consumed intermediate product where the final product was exempt and the procedural requirement under Rule 6 of the CENVAT Credit Rules, 2001 had been complied with, making the demand unsustainable. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383766