Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1105 - AT - Central ExciseExisability of product - Residue emerged as red mud during manufacture of aluminium – Waiver of Pre-deposit - Held that:- Assessee contended that the amendment does not deal with the issue of manufacture at all – Relying upon Commissioner of Central Excise Allahabad, UP Versus M/s. Balrampur Chini Mills [2012 (8) TMI 599 - CESTAT, NEW DELHI] - the amendment made in Section 2 (d) has been considered in the case and the Court ordered that ‘Bagasse’, which is a by-product similar to red mud, emerging in the manufacture of sugar is not excisable goods - The question whether residue and or a so called waste is a manufactured product or not is to be examined with reference to each product and there is already a finding of the Tribunal that red mud is not a manufactured item – there is no reason to upset the decision – thus, pre-deposits waived till the disposal – stay granted.
|