2003 (4) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....apital goods; that the duty has been demanded from them on waste sugar and waste paper cutting; that both these goods are not liable to duty as they are neither specified in Central Excise Tariff nor are manufactured product and have arisen during the course of manufacture of final products; that therefore, both these goods are non-excisable and not liable to duty; that the department has classified the waste sugar under Heading 1701.90 of the Schedule to the Central Excise Tariff Act, which is not correct as it is not sugar; that if at all it will be classifiable under Heading 23.01 of the Tariff and it carries nil rate of duty; that it is not marketable as only they are selling the same to one person. He relied upon the decision in the ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Appellants are availing Modvat credit of the duty paid on sugar, paper and various chemicals, etc., under Rule 57A the manufacture of Biscuits and printed laminated wax paper. During the process of manufacture, waste sugar and waste paper are generated which are being sold by the Appellants. The sale of these waste products has not been denied by the Appellants. Once they are selling these products, it cannot be claimed by them that the said products are not marketable. Once the waste products obtained during the process of manufacture are being sold, the appropriate duty of excise would be payable by the Appellants under Rule 57F of the Central Excise Rules, 1944. Heading 1701 of the Tariff applies to Cane or beat sugar or chemical su....