1986 (6) TMI 40

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....anded of the petitioner duty on certain quantity of bagasse used as fuel during the period between 1-3-1975 and 29-4-1975. The petitioner would contend that bagasse is not a manufactured product so as to be an excisable good under the Central Excises and Salt Act, 1944 (Central Act 1 of 1944, hereinafter referred to as 'the Act'. The petitioner would also claim exemption under Notification No. 58 ....

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....facture of sugar by the petitioner, that the petitioner by itself does not market the bagasse as a commercial product and that no process of manufacture within the meaning of section 2(f) of the Act is involved in the case of bagasse and hence the demand of duty on the concerned quantity of bagasse is incompetent. 3. The main part of section 2(f) reads as follows : "In this Act, unless there....

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....ture is involved or not. 'Manufacture' implies a change or a series of changes, and when there is an essential difference in identity between the original commodity and the commodity, which comes out of the processing, certainly, 'manufacture' is involved. It is not possible to say that bagasse is the same as the sugarcane, after the sugarcane has gone through the process of crushing, forgetting t....

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....s per the notification referred to above, bagasse should be held to be an intermediate goods or the component part of any goods. This submission also been manufactured by the petitioner is sugar. 'Intermediate good or component part of any good' could only mean a product or a compound which results in the course of manufacture of the final product and goes to make the component for the final produ....