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2009 (11) TMI 540 - HC - Central ExciseWaste and scrap – Coper sludge – Excisability – Copper sludge arising in process of manufacture of zinc sulphate whether can be said to be a waste or not - Mere fact that even the waste could be sold in the market or it could be dealt with in the market itself is not sufficient to come to the conclusion that it is different product having marketability - marketability of the product as a result of the process is one aspect and the disposal of waste is another aspect – Submission of Revenue that duty payable on such waste not accepted
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