1996 (9) TMI 282

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....r the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The respondents in this case manufacture Di Calcium phosphate Animal Feed Grade. During the process chemical waste, namely, dust, sludge and sinews came into existence. The respondents were clearing such waste products on payment of duty during the period February, 1984 to May, 1984. In June, 1984 they filed refund claim on t....

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.... (4) Hindustan Lever Ltd. v. Collector of Central Excise, Calcutta - 1985 (22) E.L.T. 232 (Tri.); (5) Modi Rubber Ltd and Others v. Union of India & Others - 1987 (29) E.L.T. 502 (Delhi); The Revenue has come up in appeal against this order. 2. Shri J.M. Sharma, ld. JDR, claimed that the chemical waste generated by the respondents had a regular market and the frequency of ....

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.... Central Excise Law. The principal citation was of the Apex Court in the case of Indian Aluminium Company - 1995 (77) E.L.T. 268 (SC) and Vikas Industrial Gases Ltd. v. Commissioner of Central Excise, Allahabad - 1996 (84) E.L.T. 32 (Tribunal). 4. We have carefully considered the submissions made by both the sides. 5. The issue whether waste products are excisable goods or not has ....

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....actured are not goods and, therefore do not attract duty. 7. However, whether a particular by-product is an entirely un-intended manufacture or whether it is an anticipated by-product would have to be decided in each case. The Apex Court in their judgment in the case of Commissioner of Sales Tax, Bombay v. Bharat Petroleum Corporation - 1995 (77) E.L.T. 790 observed that where a subsidiary....