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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Captive consumption - manufacture of sugar solution/ syrup as ...


Proving Market Recognition Essential for Intermediate Products in Captive Consumption Cases, Marketing Not Required.

June 24, 2016

Case Laws     Central Excise     AT

Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product. However, such product is known in the market and it is capable of being bought and sold has to be established with certain positive evidence - AT

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