2018 (5) TMI 1358

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....ior Standing Counsel for the appellant JUDGMENT K. M. JOSEPH, C.J. (Oral) By the order impugned, the Tribunal has dismissed the appeal filed by the appellant and has affirmed the order passed by the Commissioner (Appeals). The question, which fell before the Commissioner, was, inter alia, whether Spent Sulphuric Acid being generated as a by-product during the manufacture of Acid Slurry, i....

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...., however reads here as under:- "For the purpose of this notification, the expression "exempted goods" means excisable goods which are chargeable to "Nil" rate of duty or, are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of duty of excise is granted based upon the value or quantity of clea....

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....hat: "When particular process is a process of manufacture by virtue of chapter note, not only main product, but all the by-products would be treated as manufactured products"; can Spent Sulphuric Acid, a by-product emerging during the process of manufacture of Acid Slurry, be still be treated as waste, scrap and pairings for the simple reason that it was an unintended produce?" 5. We are of the....