2018 (4) TMI 823

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....ty. They were availing cenvat credit on various items in terms of Cenvat Credit Rules, 2004. During the course of manufacture of excisable final product certain scrap materials emerges. These are scrap PVC shell, scrap sugar juice, scrap aluminium, scrap broken glass cl ear, scrap broken glass green, pet bottles, petroleum coke ash and various assorted waste products. The Revenue proceeded against the appellant for demand and recovery of Central Excise duty on such assorted scrap cleared by the appellant, on certain consideration. The view of the Revenue is that after the introduction of Explanation under Section 2(d) for "excisable goods" if such scrap is being capable of bought and sold for a consideration the same shall be treated as mar....

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....ion "manufacture" stands defined under Section 2(f) of Central Excise Act, 1944 and is to the effect that the same would include any process incidentally or ancillary to the completion of a manufactured product or which is specified in relation to any goods in Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture or which involves packing or re - packing or labelling or re - labelling of container or declaration or alteration of retail sale price or adoption of any other treatment on the goods to render the product marketable to the consumer. Admittedly, the sludge as also pulper waste emerges during the course of manufacture of paper and paperboard and such emergence is inevitable....