2016 (12) TMI 1690

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....ran, Advocate, for the Appellant. Shri K. Veerabhadra Reddy, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Learned counsel says in its own case the sludge generated in the course of manufacture was held to be dutiable by a single Judge Bench's judgment of the Hon'ble High Court of Madras as reported in 1987 (28) E.L.T. 258. But, in the mean time, the law has u....

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.... 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) incidental or ancillary....

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....heir production or 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 notes of the First Schedule to the Central Excise Tariff Act, 1985 would amount to 'manufacture'. Here again, fiction is created by including those goods as amounting to manufacture i....

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.....1-6.8 of the appellate order was reiterated to submit that industrial waste are specifically figured in Central Excise Tariff. 4. In the present case the issue is whether what that came out in the course of manufacture of principal goods whether shall amount to manufacture? We may state that Apex Court's judgment is based on the essential facts that the bagasse was classifiable under Chap....