2017 (6) TMI 898

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.... ORDER Per: B. Ravichandran This appeal is against the order dated 30.04.2014 of the Commissioner of Central Excise (Appeals-II), Raipur. 2. The Appellants are engaged in the manufacture of Sponge Iron and other excisable goods. They are also availing the Cenvat Credit of duty paid on inputs and capital goods under Cenvat Credit Rules, 2004. The Appellants are engaged in generation of electric....

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....ufacture of electricity is a waste by-product. The same is not emerging out of any manufacturing process. Reliance was placed on the decision of the Hon'ble Madras High Court in M/s Mettur Thermal Power Station, 2017-TIOL-237-HC-MAD-CX. 4. The learned DR reiterated the findings of the lower authorities. 5. We have heard both sides and perused the appeal records. The dispute is with reference to ....

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....t. The Hon'ble High Court recorded as below : "24. From the above judgment of the Supreme Court, it is clear that the first test of the process of levy of excise duty is that the product has to be produced or manufactured and the second test being that the product so produced or manufactured should be a marketable commodity. Further, the Supreme Court has also categorically held that levy of exc....

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....h in the market, but it is usable only as one of the materials in the production of other products. Therefore, there being no manufacture of "fly ash"" but "fly ash" gets formed as a by-product during the production of electricity, merely because the goods "fly ash" finds a place in the specific or residuary entry in the schedule it cannot be termed as an excisable commodity, since it satisfies th....