2016 (12) TMI 140

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....tt. Commissioner (AR) for the respondent ORDER M/s Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd. is before the Tribunal challenging order-in-appeal no: P-III/RS/05/2012 dated 29th March  2012 passed by the Commissioner of Central Excise (Appeals - III ), Pune. 2.  The impugned order upheld the order of lower authority confirming demand of Rs. 1,08,945/-, interest thereon and....

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....ecision of the Hon'ble High Court of Bombay in Rallis India Ltd. v. Union of India [2009 (233) ELT 301 (Bom.). 5. It is also seen that in Sharad SSK Ltd v. Commissioner of Central Excise, Kolhapur [2015 (321) ELT 468 (Tri.Mumbai)], the Tribunal held that bagasse, pressmud and bio-compost generated during the manufacture of sugar are by-product and waste which are not liable to be treated as exc....

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.... 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 portion of amended Section 2(f) reads as under: Section 2(f) - "manufacture" includes any process - (i)&nbs....

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....manufacture of excisable goods, but also any person who engages in their production of manufacture on his own account;" 9. The Revenue sought to cover the case under sub-clause (ii) as per which the process which is satisfied in relation to any goods in the Section or Chapter notices of the First Schedule to the Central Excise Tariff Act, 1985 would amount to "manufacture". Here again, fiction ....