https://www.taxtmi.com/caselaws?id=445256 In-house sugar syrup used immediately in biscuit manufacture was treated as non-excisable because marketability and sufficient shelf-life were not established on the facts. The discussion applies section 2(d) of the Central Excise Act, 1944 and emphasises that an intermediate product becomes goods only if it has the attributes necessary for sale in the market, including stability and commercial utility. Earlier biscuit-manufacturing decisions were preferred over cases involving different products, and the absence of material rebutting the appellant's case meant the duty demand, interest and penalty could not be sustained. en-us Wed, 25 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 12:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445256 In-house sugar syrup used immediately in biscuit manufacture was treated as non-excisable because marketability and sufficient shelf-life were not established on the facts. The discussion applies section 2(d) of the Central Excise Act, 1944 and emphasises that an intermediate product becomes goods only if it has the attributes necessary for sale in the market, including stability and commercial utility. Earlier biscuit-manufacturing decisions were preferred over cases involving different products, and the absence of material rebutting the appellant's case meant the duty demand, interest and penalty could not be sustained. Case-Laws Central Excise Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445256