2005 (10) TMI 187

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.... Member, (J)]. - This is Revenue appeal against the OIA No. 135/2004-C.E., dated 30-9-2004. The appellants were clearing Spent Benzene, Spent Toluene, Spent N. Butanol and Spent Methanol. The department initiated proceedings on the ground of under-valuation. The respondent took the view that the items are not goods as they are not manufactured and they emerge as waste and that they are cleared onl....

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....ods. Although there was no issue of classification in the demands raised but that of under-valuation, yet the matter should have been decided in favour of Revenue. It is also contended that the industrial waste has purity of 95 to 99% and hence they are goods. 2. The learned Counsel submits that these items are akin to spent earth. The Apex Court, in the case of CCE v. Markfed Vanaspati and All....