2019 (6) TMI 722 - AT - Central Excise

Manufacture - marketability and excisibility - cream mix - HELD THAT - The said issue stands decided by the Tribunal in M/S BHAGWATI FOODS PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE, LUCKNOW 2018 (5) TMI 664 - CESTAT ALLAHABAD it stands concluded that cream mix is not marketable and hence not excisable - appeal allowed - decided in favor of appellant.

Summary

Issues: Marketability and excisibility of "cream mix" used in the manufacture of exempted biscuits.

In this judgment by the Appellate Tribunal CESTAT ALLAHABAD, the appeals concerning the marketability and excisibility of "cream mix" used in the production of exempted biscuits were addressed. The appellants, engaged in the manufacture of edible biscuits, were in dispute over the status of the cream mix emerging in their factory. The Tribunal referred to a previous decision in the case of M/s Bhagwati Foods Private Limited vs. Commissioner of Customs, Central Excise, Lucknow & Kanpur, where it was established that cream mix is not marketable and therefore not excisable. Consequently, the impugned order was set aside, and both appeals were allowed with consequential relief to the appellant, if any. The judgment was delivered by Mrs. Archana Wadhwa, Member (Judicial), and Mr. Anil G. Shakkarwar, Member (Technical), who disposed of the appeals by a common order as they stemmed from the same impugned order and involved identical disputes. The absence of the appellant was noted, while Shri Sandeep Kumar Singh, Deputy Commissioner, appeared as the authorized representative for the respondents. The decision was dictated and pronounced in court, providing a clear resolution to the issues at hand.