TaxTMI 
TaxTMI 
2006 (3) TMI 20
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....by-product while manufacturing white phosphorus from rock phosphorus and graphite (on which Modvat credit was taken as well as Coal and Silica (on which no Modvat credit was availed).The lower appellate authority has held that the by-product is not chargeable to duty' and hence he has dropped the duty demand and penalty. The applicant Commissioner has appealed against the same. The main issue befo....
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....roducts. The learned SDR also brings to our notice that the Apex Court has referred to provisions of Section 2(f) of the Central Excises and Salt Act, 1944 even though the dispute in the said case was under the Sales Tax legislation of Maharashtra. 3. The learned Counsel for the respondents has cited the following decisions, to counter the contention of the department that the impugned goods ar....
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....ng in boilers and furnaces would not be excisable as they do not meet the test of manufacture. The decision also holds that transformation by skillful manipulation of raw material bringing into existence new substance can only result in manufacture and not merely some changes in a substance. 6. In the case of Tata Iron & Steel (supra), the Apex Court has relied on the earlier cited decision in ....
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....the impugned goods in question find mention in the International Harmonized System Nomenclature, the same can be said to be internationally traded and would meet the test of marketability. However, in the light of the aforecited decisions of the Apex Court in the cases of Indian Aluminum (supra), Ahmedabad Electricity (supra) and Tata Iron & Steel (supra), holding that similar products do not meet....