2008 (6) TMI 384

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....e, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Appeal No. RJB/M-111/209-210/2003 dated 23-4-03 and the respondents have also filed Cross Objection. 2. Heard ld. JDR and perused the submission made by him. None appeared on behalf of the respondents despite notice. Since the issue involved lies in narrow compass w....

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....ading 3915 of the Central Excise Tariff Act, 1985. Similarly, waste and scrap of iron and steel and copper also find a specific mention in the respective chapter headings. This is, however, not the case with the Nickel Catalyst. Thus, in the absence of a specific tariff entry, waste arising in the course of manufacture is not dutiable. Simply because a particular commodity fetches some value and c....

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.... of manufacture also cannot be considered as a by-product, as mentioned earlier in the Supreme Court judgement in the case of Carbide Sludge and also in the following cases :- (1)     Commr. of C. Ex. v. Bansal Industries - 2003 (151) E.L.T. 4 (S.C.) (2)     Commr. of CEx. v. Titawi Sugar - 2003 (152) E.L.T. 21 (S.C.) Therefore, reliance of the Depa....

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....charide is concerned it is seen that it was sent to distillery unit for denaturing Ethyl Alcohol which is an input for the appellant. The Alcohol is denatured so as to make it unfit for human consumption. Though Denatorium Saccharide is not used in the manufacture of the final product, but it is used to denature Ethyl Alcohol as a whole. Thus, the fact remains that Denatorium Saccharide is used in....