2003 (1) TMI 574 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case regarding the excisability of an intermediate product called WORT in beer manufacturing. The appellants argued that WORT is not marketable and does not fit the definition of malt extract. The Revenue contended that WORT is malt extract and chargeable to excise duty. The Tribunal waived the pre-deposit of duty and penalty, setting the case for regular hearing on 7th February, 2003.