Sugar invert syrup is not leviable to excise duty since department failed to prove its marketability

Modern Bakers (Madras) Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that burden of showing that the goods are marketable is on department. Since department has not discharged its burden of showing that the goods i.e. sugar invert syrup is marketable no excise duty can be levied. Accordingly, appeal allowed. Facts- The appellant is a manufacturer of biscuits on job work basis during which ‘sugar invert syrup’, is manufactured and captively consumed. The goods fall under Chapter Heading 19 and 17 of Central Excise Tariff Act 1985, respectively. B...