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2015 (12) TMI 1623 - CESTAT CHANDIGARHClearance of molasses - demand of duty on the ground that the sludge had reportedly been used in the castings units for preparing binders/cores, as the same could not be used anywhere else and the same is correctly classifiable under Tariff sub-heading 3824.90 and attracting Central Excise duty @ 16% adv - whether the appellant is liable to pay duty on sludge during the period or not? - Held that: - the reliance is placed on the decision of Apex Court in the case of Bajaj Auto Ltd. [2015 (8) TMI 197 - SUPREME COURT] wherein the Apex Court hold that aluminium dross and ash emerged only as by-products during die-casting of aluminium parts as no manufacturing process involved and hence no excise duty is payable thereon. We hold that as molasses is not manufactured item, the duty is not payable thereon - In this case also as molasses/sludge emerges without any manufacturing process and in that case the excise duty is not payable by the appellant - appeal allowed - decided in favor of appellant.
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