2014 (4) TMI 371

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....a perusal of the records, I find that the appellant was engaged in the manufacture of plywood during the material period and that saw dust emerged in the course of the process. The appellant sold saw dust without payment of duty of excise. The learned counsel for the appellant submits that they were not required to pay duty on saw dust which was chargeable to 'nil' rate of duty during the period o....

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....sidered as exempted goods for purposes of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 and consequently the demand cannot be sustained. Per contra, the learned Superintendent (AR) submits that, as per the amendment of the definition of "excisable goods" (Section 2(d) of the Central Excise Act) by the Finance Act, 2008 with effect from 10/05/2008, saw dust generated in the course of manufacture of....

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....". The question, however, remains as to whether it can be considered to be a "manufactured product". It is not the case of the Revenue that the appellant had obtained registration from the Department for the manufacture of saw dust. Undisputedly, the appellant is a manufacturer of plywood. It is not in dispute that saw dust was generated as a waste during the course of manufacture of the excisable....