2015 (2) TMI 1114

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....missioner(AR) JUDGEMENT Per : ARCHANA WADHWA The appellant is engaged in the manufacture of biscuits falling under Chapter 19 of Central Excise Tariff Act.  The biscuits having MRP of less than Rs. 100 are exempted from payment of duty.  During the course of manufacture of biscuits sugar syrup comes into existence which is used captively by the appellant.  As the final product o....

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....er No.27027/2013 dt. 29/11/2013. By taking note of the earlier precedent decisions, the matter was remanded to the lower authorities to find out the marketability of the sugar syrup in question.  The appellants have prayed for adopting the said decision. 3.  We find that the Tribunal in number of cases has considered the assesses stand that such sugar syrup, which comes into existence i....