TaxTMI 
TaxTMI 
2008 (9) TMI 172
X X X X Extracts X X X X
X X X X Extracts X X X X
....manufacture of MMA, the Kettle Residue emerges. In the process, Monomer is synthesized from Acetone Cyanohydrins and the process can be divided into the following six sections: (i) Dehydration process (ii) Esterification process (iii) Washing process (iv) Rectification process (v) Monomer recovery process (vi) Drum filling process After Esterification process in which MMA is synthesized by reacting methacrylamide sulphate with methanol, synthesized MMA is taken out from the reaction by simply distillation which is actually crude MMA. Residue acid (kettle residue) consists mainly of ammonium sulphate. The short issue involved in these two appeals is whether kettle residue arising during the process of manufacture of MMA ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....748 (CES-TAT) -The Sandur Manganese & Iron Ores Ltd. C.C.E. Waste - Comprising 2% to 5% of Ferro Alloys and 95% to 98% of sand, clay, charcoal fine and coke fine etc. are being sold at Rs. 250/- PMT is not excisable goods there is no evidence of marketability and commercial understanding that such waste should be considered as waste and scrap of ferro alloys-Appeal allowed. 3. 2003 (154) E.L.T. 686 (T) -National Steel Indus. Ltd. v. C.C.E. Zinc Dross-Refuse and not chargeable to Central Excise duty-Merely selling a certain commodity not makes it a marketable commodity as known to commerce and worthwhile to trade in. 4. 2001 (131) E.L.T. 67 (T) = 2001 (43) RLT 675 (CEGAT) - Amrit Banaspati Co. Ltd. v. C.C.E. Excisability....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bunal had observed in order No. 3725/96/WZB dated 8-11-96 [1998 (99) E.L.T. 82 (Tribunal)] that kettle residue inevitably comes into existence in the manufacture of MMA and the fact that it is subsequently used for manufacture of ammonium sulphate does not disentitle to be considered among the goods listed in Rule 57D waste, refuse or by-product. 3. The learned SDR Dr. M.K. Rajak on behalf of Revenue submitted that the fact that kettle residue by themselves or by another use of the same manufacturer for manufacture of ammonium sulphate shows that it has marketability and has its own use. He also submitted that the judgment of the Larger Bench in the case of C.C.E., Ahmedabad v. Keti Chemicals reported in 1999 (113) E.L.T. 689 (Tri.) wher....
X X X X Extracts X X X X
X X X X Extracts X X X X
....quirements to make the product excisable. No evidence has been put forth to show that it is a new product with distinct characteristic, name and identity. Composition of the product not known. It is acidic and corrosive and it cannot be treated or disposed of in any manner and is subject to Pollution Control restrictions. Just because the appellants have been able to find use, it cannot be said that it is marketable. No evidence of marketability has been produced by the Revenue Even though several judgments holding that by-product residue spent sulphuric acid, scrap, waste etc. have been held to be dutiable as cited by the lower authorities as well as the DR. In all those cases, there was evidence to show that goods are sold in the market a....