2017 (4) TMI 424

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.... For the Appellant Shri S. Nagalingam, AC (AR), For the Respondent Per D.N. Panda Appellant says that Filter Cake emanated from the affluent plant was not marketable and the goods did not meet the twin test of law i.e. the goods must have been manufactured in India and must be marketable as has been held by the Apex Court in the case of Board of Trustees Vs CCE A.P - 2007 (216) ELT 513 (SC). W....

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....that appellant was a regular seller of the Filter Cake which was used for manufacture of lesser grade paper boards. He relies on the decision of Madras High Court in the case of Mettur Thermal Power Station Vs CBEC and Other - 2015-TIOL-1948-HC-MAD-CX to submit that when ultimate goods is manufactured out of waste, there shall be excisability. 3. At this stage, ld. counsel says that the term "cap....