Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Demand of duty on sugar syrup consumed captively for manufacture ...


No Duty on Sugar Syrup Used for Exempt Goods Due to Lack of Marketability Evidence.

July 2, 2016

Case Laws     Central Excise     AT

Demand of duty on sugar syrup consumed captively for manufacture of exempted finished goods - test of marketability - what is relevant is the test of marketability and not the sugar contents in the syrup - there is no evident whatsoever of the test of marketability - no demand - AT

View Source

 


 

You may also like:

  1. Sugar syrup having 78.2% sugar content emerged as an intermediary product during biscuit manufacturing, an exempted final product. CESTAT held sugar syrup was marketable...

  2. Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said...

  3. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

  4. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

  5. Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT

  6. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

  7. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

  8. Marketability - Excise duty on Intermediate products - Captive consumption - manufacture of edible biscuit which became exempt - the sugar syrup and glucose flavour...

  9. Cenvat Credit on capital goods - Export of Yarn exempted from duty - Since during the period of dispute the appellant was clearing the goods by availing full duty...

  10. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

  11. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  12. Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

  13. CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not...

  14. Export of exempted goods - medicaments - credit is available on “inputs used in mfg. of goods exported” even if goods are exempted - credit allowed - AT

  15. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

 

Quick Updates:Latest Updates