2023 (11) TMI 1378

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....ALIDHAR MEMBER (JUDICIAL) AND HON'BLE MR. K. ANPAZHAKAN MEMBER (TECHNICAL) APPERANCE: For the Appellant: Mr. Deepro Sen & Mr. Shovit Betal, both Advocates. For the Respondent: Mr. P.K. Ghosh, Authorized Representative. PER: BENCH: When Early Hearing Petition has taken up both sides agreed that the issue is covered by the Final Order passed in the Appellant's case by this Bench. Ther....

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....ench vide the decision in the case of TATA Steel Limited cited supra, has held as under : "14. On careful consideration of the submissions made by both the sides, we find that in this case it is fact that the flue gas is generated during the course of manufacturing of coke. It is not manufactured by the appellant, but it is a waste gas which arises inevitably without beyond the control of....

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....e are no longer good law. However, we do not see how the decision in the case of Grasim Industries Ltd. (supra) and particularly the above reproduced paragraphs could have been brushed aside by the Tribunal. The Hon'ble Supreme Court listed the twin tests and which have to be satisfied before the goods can be said to be excisable to tax or Central Excise duty. It is in these circumstances that the....

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....hat is as a fuel. Therefore, irrespective of the fact whether any manufacture is involved in production of cinder it should be held to be out of the tax net for the reason that it is not a raw material for the end product. 24 In producing 'cinder', there is no manufacturing process involved. Coal is simply burnt as fuel to produce steam. Coal is not tampered with, manipulated or transform....