TMI Blog1988 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... tubes, etc., are kept in cradles and then dipped into the diluted acid so that the removed of the scale is done uniformly on the inner as well as outer surfaces. The steel strips fitted in cages are also similarly rotated inside the tank. After the acid had been used for a while in this manner it loses its effectiveness and is thereafter removed. According to the appellants removal was by way of supply of the same to another concern by name M/s. Cynamides Pigments. No charge were being collected therefor and in fact the appellants paid the transportation charges themselves. This was done to avoid the cost of neutralisation without which this dangerous effluent could not be sent out of the factory. 2. Show cause notice was issued to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Flux Skimmings. These skimmings arose in the course of the galvanization process. The flux in the galvanizing bath became ineffective after use for a while and was then being removed, to be replaced by fresh flux. It was held that such flux skimmings were not excisable. In doing so reliance was placed on the decision of the Bombay High Court in the case of Indian Aluminium Co. Ltd. (1980 E.L.T. 146) and the case of Hindustan Lever Ltd. [1985 (22) E.L.T. 232]. In the case of Hindustan Lever Ltd. the issue was liability for payment of duty on the spent earth arising out of the activated bleaching earth used for removal of colour, etc., from oil in the course of manufacturing soap. It had been held that such spent earth being waste would no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Fly ash though arising as waste product in the course of generation of electricity was liable for duty. But in this connection we may note that in a later decision in the case of Papyrus Papers (1988 Vol. 14 ECR 435) it was held that Cinder arising as waste product in burning coal for manufacturing purpose was not excisable. The contention of Shri Doiphode is that such waste products which arise during any manufacturing process would be excisable so long as they have a market. He submitted that this would follow from the decision of the Supreme Court in the case of Khandelwal Metal Engg. Works [1985 (22) E.L.T. 222]. He submitted that the Madras High Court took this decision into consideration in arriving at its own decision. 7. In asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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