https://www.taxtmi.com/caselaws?id=83621 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal determining that the products, Peeled over Rollers, Cinder Ash, and Cinder Coal, were not excisable goods under the Central Excise Tariff. The Tribunal relied on precedent decisions and held that as the products emerged as waste in the manufacturing process and did not become final intended products themselves, they could not be considered excisable goods for levy of duty, despite having market value as waste. The appeal was allowed based on the non-excisability of the products according to previous Tribunal and High Court decisions. en-us Tue, 04 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83621 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal determining that the products, Peeled over Rollers, Cinder Ash, and Cinder Coal, were not excisable goods under the Central Excise Tariff. The Tribunal relied on precedent decisions and held that as the products emerged as waste in the manufacturing process and did not become final intended products themselves, they could not be considered excisable goods for levy of duty, despite having market value as waste. The appeal was allowed based on the non-excisability of the products according to previous Tribunal and High Court decisions. Case-Laws Central Excise Tue, 04 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83621