2019 (3) TMI 25

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....Advocate For the Respondent : Shri Anil Chaudhary, AC (AR) ORDER PER: C J MATHEW These two appeals have been filed against order-inappeal no. PII/AV/181/2010 dated 15th December 2010 and no. PII/VSGRAO/93/2011 dated 27th September 2011 of Commissioner of Central Excise (Appeals-II), Pune on the issue of excisability of 'sugar syrup' utilised by the appellant in the manufacture of 'bisc....

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....ddition of 'sugar syrup' is a necessity and is, invariably, produced within the factory by dissolving 'table sugar' in water using heat. This process, known as hydrolysis, converts 'table sugar' into 'invert sugar' and transforms the 'sucrose' in the former into 'fructose' and 'glucose' of equal proportion. Though this hydrolysis can be achieved by application of heat, the addition of 'citric acid....