https://www.taxtmi.com/caselaws?id=41869 Causticizing lime sludge arising in paper manufacture was treated as excisable goods because waste or scrap generated inevitably in the manufacturing process can itself be a product of manufacture for excise purposes. The Court applied the principle that an intention to manufacture the waste is not necessary, and relied on Supreme Court authority recognising waste and scrap as capable of being produced or manufactured. On that basis, the challenge to the show cause notice failed and the sludge was held to fall within the excise net. en-us Tue, 09 Sep 1986 00:00:00 +0530 Mon, 07 Jun 2010 16:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41869 Causticizing lime sludge arising in paper manufacture was treated as excisable goods because waste or scrap generated inevitably in the manufacturing process can itself be a product of manufacture for excise purposes. The Court applied the principle that an intention to manufacture the waste is not necessary, and relied on Supreme Court authority recognising waste and scrap as capable of being produced or manufactured. On that basis, the challenge to the show cause notice failed and the sludge was held to fall within the excise net. Case-Laws Central Excise Tue, 09 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41869