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1996 (8) TMI 107 - SC - Central ExciseWhetehr the process of separation of caprolactam from the waste is an independent manufacturing process and subjected to duty? Held that:- The Tribunal in the two subsequent decisions in Jagatjit [1990 (5) TMI 148 - CEGAT, NEW DELHI] & L.M.L. [1991 (1) TMI 308 - CEGAT, NEW DELHI] found as a fact that the recovered caprolactam was not a saleable commodity upon the basis of the assessee's evidence and the failure of the Excise authorities to prove the contrary. The Excise authorities having made no attempt to disprove the evidence led by the assessees in those matters and this and establish by evidence of their own that the recovered caprolactam was marketable, there is no reason why they should now be given a second opportunity to do so by an order of remand. Thus the appeals are allowed. The judgments and orders of the Tribunal under appeal are set aside and it is held that the recovered caprolactam is not excisable to excise duty.
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