TMI Blog1987 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... as set aside by the Collector of Central Excise (Appeals), New Delhi, by the impugned order. The Collector (Appeals) held as follows :- The appellants have, however, explained that Spent Wash was generated, during the course of distillation in their manufacturing premises and as this was water pollutant and was capable of damaging the standing crops etc., they were draining it out to a distance of 1.5 Kms. away from the factory and treating it biologically/chemically. This would demonstrate that Spent Wash as such was neither consumable nor was of any use to the appellant. It is at a distance of 1.5 Kms. away from the factory that it was drained and was made fit for use for irrigation purposes and the water as such was distributed free o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the respondents. 3. Shri Agarwal has stated that Spent Wash obtained by the respondents in their distillery during the course of manufacture of alcohol s was drained out at a distance of 1.5 Kms. where it was stored in a pond, as Spent Wash is damaging to standing crops and is harmful to the human and animal life. Spent-Wash was biologically/chemically treated in that pond and distributed free for the irrigation in the field. During summer when the pond dried up, the dried sludge was sold for use as manure. Thus, the spent wash is a waste material arising out of the manufacture of alcohol. It is not fit for marketing and no duty is, therefore, chargeable on the spent wash in terms of ratio laid down in the judgement of Bombay Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market. The article or goods manufactured from the aluminium ingots was not dross and skimmings but the aluminium sheets. It was the aluminium sheets therefore what were the end-product or the finished product and not the dross and skimmings which were merely the refuse or scum or rubbish thrown out in the course of the manufacture of the finished product, namely, the aluminium sheets. In 1984(18) E.L.T. 582, this Tribunal held that scrap obtained in drawing of finer tungsten and molybdenum wire from thicker wire was not a manufactured product falling under Item 68 of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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