https://www.taxtmi.com/caselaws?id=341817 The Tribunal held that "Char Fines/Lumps" generated during the manufacturing of sponge iron are not excisable goods, overturning the demand for central excise duty. Citing previous judgments and statutory amendments, the Tribunal emphasized that waste or by-products from manufacturing processes are not necessarily excisable goods. The decision aligned with a Commissioner's ruling and clarified that the emergence of waste does not constitute the manufacture of a new excisable product. Consequently, the appeal was allowed, and the demand for duty was deemed unsustainable, providing consequential relief to the Appellants. en-us Thu, 16 Feb 2017 00:00:00 +0530 Tue, 18 Apr 2017 10:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341817 The Tribunal held that "Char Fines/Lumps" generated during the manufacturing of sponge iron are not excisable goods, overturning the demand for central excise duty. Citing previous judgments and statutory amendments, the Tribunal emphasized that waste or by-products from manufacturing processes are not necessarily excisable goods. The decision aligned with a Commissioner's ruling and clarified that the emergence of waste does not constitute the manufacture of a new excisable product. Consequently, the appeal was allowed, and the demand for duty was deemed unsustainable, providing consequential relief to the Appellants. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341817