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TMI Blog2017 (2) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... t will not have shelf life and such case sugar syrup will not be a marketable goods. However, as per the undisputed fact of the present case, the sugar syrup contained more than 65% sugar concentrate and it also contained the preservative, i.e. citric acid. Therefore, the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - demand upheld - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al product i.e. fruit juice is exempted from payment of Central Excise duty. The adjudicating authority has confirmed the demand on the captive clearance of sugar syrup. The appellant being aggrieved by the original order, filed appeal before the Commissioner (Appeals) on the ground that the sugar syrup though captively used in the manufacture of exempted goods but the sugar syrup is not marketabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this regard he placed reliance on the following judgements: i) Universal Drinks (P) Ltd. - 2016 (336) ELT 307 (Tri-Mumbai) ii) Ambaji Foods (India) Pvt. Ltd. - 2014 (313) ELT 826 (Tri-Del) iii) Pepsico India Holdings Ltd., - 2009 (245) ELT 707 (Tri-Chennai) iv) Mysore Sugar Company Ltd. - 2008 (231) ELT 624 (Tri-Bang) v) Spectra Bottling Co. Ltd., - 2006 (198) ELT 417 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captively is liable for duty or otherwise, the matter has been decided in the judgements cited by the learned AR, as almost in all the judgements it has been held that if the sugar concentrate by weight is less than 65% then it will not have shelf life and such case sugar syrup will not be a marketable goods. However, as per the undisputed fact of the present case, the sugar syrup contained more t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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