Sugar Syrup Used in Biscuit Production Not Excisable Due to Lack of Marketability

Sumo Foods Pvt Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad) CESTAT Rejects Excise Duty on Sugar Syrup Because Fructose Content Was Below 50%; CESTAT Holds Captively Consumed Sugar Syrup Not Classifiable as Invert Sugar; Excise Demand on Biscuit Manufacturer Set Aside Because Sugar Syrup Was Not Marketable; CESTAT Rejects Invert Sugar Classification Due to Absence of Chemical Evidence on Fructose Content. In Sumo Foods Pvt Ltd. Vs Commissioner of Central Excise, the Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeals and held that ...