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2017 (4) TMI 424 - AT - Central ExciseFilter Cake emanated from the affluent plant - excisability / marketability - the contention of appellant being on two counts i.e. there was no intention to manufacture Filter Cake and the goods itself is found to be sludge by the Appellate Commissioner, the goods not meeting the twin test - Held that: - the Explanation added to Section 2(d) of CEA, 1944 incorporated w.e.f. 10.05.2008 shall operate from that date without brining Revenue's case into its fold for levy prior to that date. Revenue thereby failed to discharge its burden of proof demonstrating that the Filter Cake came out as a product itself intended to be manufactured and traded in market under common parlance - goods therefore not excisable - appeal allowed - decided in favor of assessee.
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