https://www.taxtmi.com/caselaws?id=463955 Sugar invert syrup used captively in biscuit manufacture was held not liable to central excise duty because marketability was not affirmatively proved. The Tribunal noted that biscuits were exempt under the relevant notifications and that the dispute concerned only the intermediate syrup produced and consumed within the same factory. As the department produced no test or evidence showing the syrup had a distinct dutiable character or marketability, the duty demand was unsustainable. Interest and penalty also could not be sustained on the same facts, and relief followed. en-us Mon, 18 Nov 2019 00:00:00 +0530 Wed, 24 Sep 2025 20:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463955 Sugar invert syrup used captively in biscuit manufacture was held not liable to central excise duty because marketability was not affirmatively proved. The Tribunal noted that biscuits were exempt under the relevant notifications and that the dispute concerned only the intermediate syrup produced and consumed within the same factory. As the department produced no test or evidence showing the syrup had a distinct dutiable character or marketability, the duty demand was unsustainable. Interest and penalty also could not be sustained on the same facts, and relief followed. Case-Laws Central Excise Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463955