https://www.taxtmi.com/caselaws?id=294617 The Tribunal ruled in favor of the appellant, stating that the cream used in manufacturing cream biscuits was not marketable and therefore not liable for Central Excise duty. The decision was based on the specific customization of the cream for the appellant's products, its captive consumption, and the lack of evidence proving its marketability. The judgment emphasized the importance of marketability in determining duty liability and cited previous cases to support the decision. en-us Mon, 29 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294617 The Tribunal ruled in favor of the appellant, stating that the cream used in manufacturing cream biscuits was not marketable and therefore not liable for Central Excise duty. The decision was based on the specific customization of the cream for the appellant's products, its captive consumption, and the lack of evidence proving its marketability. The judgment emphasized the importance of marketability in determining duty liability and cited previous cases to support the decision. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294617