2016 (9) TMI 86

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....cate For Respondent : Shri S.N. Gohil, Authorised Representative ORDER Heard both sides and perused the records. 2. The issue involved is whether the product namely Press-mud, arising during the process of manufacture of excisable goods i.e. Sugar, and sold on consideration, is excisable goods or otherwise; and if so, whether the appellant is required to follow provisions of Rule 6(3) ....

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....se of UOI vs. DSCL Sugar Limited  2015 (322) ELT 769 (SC) read with the decision of the Hon'ble Allahabad High Court in the case of CCE, Lucknow vs. Kisan Sahakari Chini Mills Limited  2014 (302) ELT 346 (All.). 4. We find that the issue is squarely covered by the said decisions. The relevant portion of the decision of the Hon'ble Allahabad High Court, in the above mentioned c....

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....old for consideration and as such goods shall be deemed to be marketable. Thus, it introduce the deeming fiction by which certain kind of goods are treated as marketable and thus excisable. 8. However, before the aforesaid fiction is to be applied, it is necessary that the process should fall within the definition of manufacture as contained in Section 2(f) of the Act. The relevant portio....