https://www.taxtmi.com/caselaws?id=440202 Sugar syrup manufactured within the factory and captively consumed in biscuit production was held not liable to central excise duty because the department failed to prove that it was marketable in the form in which it emerged. The Tribunal relied on earlier decisions treating captive-use sugar syrup as non-excisable absent evidence of marketability. On the facts, the revenue did not dislodge the assessee's contention that the intermediate product was not marketable, so the duty demand could not be sustained and the appeal was allowed in favour of the assessee. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440202 Sugar syrup manufactured within the factory and captively consumed in biscuit production was held not liable to central excise duty because the department failed to prove that it was marketable in the form in which it emerged. The Tribunal relied on earlier decisions treating captive-use sugar syrup as non-excisable absent evidence of marketability. On the facts, the revenue did not dislodge the assessee's contention that the intermediate product was not marketable, so the duty demand could not be sustained and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440202