TMI Blog2015 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... esin or other materials to hold the sand mould together. After the castings are manufactured, the sand, which is burnt become black which is cleared as a waste. The Burnt Sand is sold for consideration and also is used for various other user industries. It is noticed that this very Bench in the case of Madras Aluminium Co. Ltd. Vs CCE Salem reported in [2005 (4) TMI 233 - CESTAT, CHENNAI] allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or disposal. 2. The brief facts of the case are that the appellants are manufacturers of Iron Aluminium Castings falling under Chapter Headings 73 76 of the Central Excise Tariff Act, 1985. Two show cause notices dt. 14.3.2011 6.1.2012 were issued for the period 1.3.2008 to 31.12.2010 and 1.1.2011 to 31.12.2011 respectively demanding Central Excise duty on Black Sand (Dross) cleared by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product emerging during the manufacture of castings. He also submits that no duty was demanded by the department for the clearance of Burnt Sand prior to 1.3.2008. Merely because the goods are sold for consideration, it cannot be considered as an excisable product. He submits that when the product is itself not excisable and dutiable, the imposition of penalty is not warranted. He relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of moulds, natural sand is used for preparation of sand-moulds which is mixed with resin or other materials to hold the sand mould together. After the castings are manufactured, the sand, which is burnt become black which is cleared as a waste. The Burnt Sand is sold for consideration and also is used for various other user industries. It is noticed that this very Bench in the case of Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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