Supreme Court of India
Anil Starch Products Ltd. vs Collector Of Central Excise on 10 October, 1996
Equivalent citations: 1997(89)ELT21(SC), (1997)10SCC768
Bench: S.P. Bharucha, S.C. Sen
ORDER
S.P. Bharucha and S.C. Sen, JJ.
1. It is apparent from the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal that the product in question, Wet Dextrose, is an intermediate used in the manufacture of the final product Sorbitol, It is not marketable as such. Accordingly, as the law now stands, it is not excisable. We find that recently a Civil Appeal (C.A. No. 942/88) upon the same point was not admitted. The appeal is allowed and the judgment and order under appeal is set aside.
2. No order as to costs.