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TMI Blog2018 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... found to consider the impugned goods to be excisable within the meaning of section 2(d) of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant. - APPEAL NO: E/1723/2010 - A/88160/2018 - Dated:- 20-12-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Ms Padmavati Patil, Advocate for appellant Shri DS Chauhan, Superintendent (AR) for respondent ORDER Per: C J Mathew The issue in this appeal of M/s Venugopal Foods Pvt Ltd against order-in-appeal no. PII/AV/101/2010 dated 13th July 2010 of Commissioner of Central Excise (Appeals-II), Pune pertains to confirmation of duty liability of ₹ 11,23,083 for the period from July 2008 to February 2009 under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. as incorporated with effect from 10th May 2008, and relied upon in the show cause notice, could not be invoked. Learned Counsel for appellant drew our attention to the decisions of the Tribunal in Rishi Bakers Pvt Ltd v. Commissioner of Central Excise Service Tax, Kanpur [2016 (328) ELT 634 (Tri-Del)] and in MB Bakers Pvt Ltd others v. Commissioner of Central Excise, Indore [2017-TIOL-249- CESTAT-DEL] to contend that the former laid down the circumstances in which duty liability could arise for such products and that, relying upon this decision, an identically situated man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the appellant had been discharging duty liability on sugar syrup as intermediate goods till July 2008 and had discontinued payment of duty on advice from their client, M/s Parle Products Pvt Ltd. For the sweetening of biscuits , the addition of sugar syrup is a necessity and is, invariably, produced within the factory by dissolving table sugar in water using heat. This process, known as hydrolysis, converts table sugar into invert sugar and transforms the sucrose in the former into fructose and glucose of equal proportion. Though this hydrolysis can be achieved by application of heat, the addition of citric acid speeds up the process of conversion. Invert sugar has shelf-life, is marketable and is an excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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