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TMI Blog2018 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... lar goods being available in the market - The Hon’ble Supreme Court of India in the case of Union of India V/s Sonic Electochem Pvt. Ltd. [2002 (9) TMI 104 - SUPREME COURT OF INDIA] had laid down the test that the product which is specially manufactured and captively consumed in the factory should be shown to be available in the market so as to fasten any duty on the same. The goods which are called ‘cream mix’ by Revenue are not marketable and, therefore, not excisable - appeal allowed - decided in favor of appellant. - APPEAL Nos. E/50762-50763/2014-EX[DB] - A/71023-71024/2018-EX[DB] - Dated:- 12-4-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.K. Singh (Advocate) Shri Ranvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted on 22.10.2013. The appellant submitted that appellant was not manufacturing any goods which were described by Revenue as cream mix but they were manufacturing cream biscuits and during the process of manufacture of cream biscuits they mixed certain raw material such as sugar, fat, skimmed milk powder, colour and flavour and it was homogenized. Such homogenized mixture was sandwiched between two layers of biscuit shells and as such they were manufacturing cream biscuits. They further submitted that Revenue relied upon inquiry report of Additional Commissioner, Central Excise, Kanpur but no evidence to hold that a marketable product emerges in that case has been given and that in their case also no evidence was adduced or no market i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Final Order No. 50759-50764/2015 dated 03.03.2015 reported at 2015 (378) ELT 634 (Tribunal Delhi) and held inter-alia that there was no evidence to prove that sugar syrup in question in form in which it comes into existence in the appellants factory was marketable. In the present case also as contended by appellant, Revenue could not produce any evidence of similar goods being available in the market. We also find that the said mixture which was described as cream mix by Revenue was produced captively which has unique flavour, colour and taste and specific to the goods manufactured by them. We find that the Department could not bring any evidence of said goods being available in the market. The Hon ble Supreme Court of India in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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