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2016 (12) TMI 1690 - AT - Central ExciseDutiability - sludge generated in the course of manufacture - whether what that came out in the course of manufacture of principal goods whether shall amount to manufacture? - Held that: - reliance placed in the case of UNION OF INDIA Versus DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT], where it was held that it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty. Revenue raised the plea that the sludge generated was capable of being marketed stating that the waste generated was sold. It may be stated that amendment to the Section 2(d) of the Central Excise Act, 1944 was made with effect from 10-5-2008 to bring the capability of the goods being marketable to satisfy the twin test - But present case is prior to this amendment to law. The law came into force at a later stage does not fasten the appellant to the liability. Appeal allowed - decided in favor of appellant.
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