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2017 (5) TMI 1332 - AT - Central ExciseWaste/by-product - whether Ferric Chloride waste is a manufactured product? - Held that: - Board's circular dt. 25/04/2016 clarifying that the by-products/waste arising during the course of manufacture is not excisable - waste/by-product arising during the manufacture process is not a manufactured product and the same cannot be considered as excisable goods even after the introduction of Section 2(d) of the CEA, 1944 w.e.f. 10/05/2008 - demand set aside - appeal dismissed - decided against Revenue.
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