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Court Debates Marketability of Sugar Syrup for Captive Consumption Under Central Excise Law; Storage Duration Not Conclusive.

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....Marketability - Manufacture of sugar solution (concentrated sugar syrup according to the Revenue) - Captive consumption - just because the product can be kept for a week, it cannot be said that the same is marketable - AT....

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Court Debates Marketability of Sugar Syrup for Captive Consumption Under Central Excise Law; Storage Duration Not Conclusive.