Non-Marketable Sugar Syrup Manufacture Not Liable to Excise Duty

Patwari Bakers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Chennai) In an important ruling, the CESTAT Chennai has held that the manufacture of non-marketable sugar syrup, used in the production of biscuits, is not liable to excise duty. This judgement has broad implications for manufacturers using intermediate products in the production process. The Tribunal in the case of Patwari Bakers Pvt. Ltd vs. Commissioner of Central Excise clarified the taxation on intermediate goods. The appellant, a biscuit manufacturer, used an intermediate product, sugar syrup, during the production process...