2020 (5) TMI 199

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....nt Ms. Tamana Alam, DR - for the respondent ORDER Anil Choudhary: The issue involved in this appeal is whether Carbon dioxide generated during the process of fermentation of beer, and used inhouse for carbonation of beer, whether the same is dutiable. 2. The brief facts are that, Carbon dioxide gas has to be purified for making it marketable, separate plant and machinery is required. There is....

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.... the appellant's factory in the course of fermentation and as the same is capitvely used by them. The basis of such stand of Revenue is that the appellant, as per their requirement, were also purchasing Carbon dioxide from outside. Accordingly, show cause notice dated 23 April, 2004 was issued demanding duty of Rs. 1,35,999/- on Carbon dioxide generated and capitvely used during the period 1 April....

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....ketable as carbondioxide gas, the same would have to be purified for which a separate plant is required. In this case it is not the allegation of the department that there was a separate plant in the respondent's unit for purification of the carbondioxide. It is a well settled law that marketability of the goods in the form in which the same are cleared for captive use has to be proved. In this ca....