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TMI Blog2018 (8) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... of creams so manufactured by the appellant - the cream captively produced and consumed in the factory is not marketable as there is no evidence to that effect - appeal allowed - decided in favor of appellant. - Appeal No. E/56735 of 2013 - A/52547/2018-EX[DB] - Dated:- 11-7-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. C.L. MAHAR, MEMBER (TECHNICAL) For the Appellant: Sh. Jatin Mahajan, Adv. For the Respondent: Sh. R.K. Mishra, DR ORDER PER ANIL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Appeal No. 04(RDN)CE/JPR-II/2013 dated 18.01.2013 passed by the Commissioner (Appeals) Customs Central Excise, Jaipur-II. 2. The brief facts of the case are that the appellants are m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellant who has submitted that the issue is no more res-integra in view of the various Final Orders passed and issued by this Tribunal including order issued by this Bench in respect of M/s Bhagwati Food Private Ltd. He has submitted a copy of Final Order Nos. 70409-70417/2016 dated 30.06.2016, passed by this Bench, in respect of appeal filed by M/s Bhagwati Food Pvt. Ltd. and others in Appeal Nos. E/51610-51618/2015 wherein rather a similar issue was raised in respect of sugar syrup captively produced and consumed in the manufacture of biscuits and also in the case of M/s Bhagwati Foods Pvt. Ltd. vs CCE, Jaipur, Final Order No. 70838-70840/2018, and submitted that this Tribunal had allowed appeals by setting aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d taste and the cream biscuits manufactured by different manufacturers have different flavours and taste. The Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant. The reliance placed on some cream sold in bakeries without reference to their ingredients like colour, flavour and taste cannot be relied on to fasten duty liability on the appellant. In fact the Hon ble Supreme Court in Union of India vs. Sonic Electrochem Pvt. Ltd., reported at 2007 (145) ELT 274 (SC), has 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. By following the ratio of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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