TMI Blog2014 (1) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Balrampur Chini Mills [2012 (8) TMI 599 - CESTAT, NEW DELHI] - the amendment made in Section 2 (d) has been considered in the case and the Court ordered that ‘Bagasse’, which is a by-product similar to red mud, emerging in the manufacture of sugar is not excisable goods - The question whether residue and or a so called waste is a manufactured product or not is to be examined with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This item is used for various activities like making bricks. The question to be decided is whether this product red mud is excisable or not. 3. The counsel for the appellant submits that in their own case for an earlier period, the Tribunal has given a decision that red mud is not a manufactured product as reported at 2006 (193) ELT 98 (Tri.-Chennai). This decision was not appealed against. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The Counsel for the appellant submits that for deciding excisability, the twin tests of manufacture as well as marketability have to be satisfied. The amendment made removes certain difficulties that were faced by Revenue with reference to marketability. The amendment does not deal with the issue of manufacture at all and there is no reason to say that fresh look on the issue is needed becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. Vs UOI, 2009-TIOL-786-HC-ALL-CX. This decision is with reference to Aluminium Dross and Skimming . He also relies on the decision in CCE Vs A.G. Flats Ltd. - 2012 (277) ELT 96 (Tri.-Del.). The Court in this case observed that by-product would be treated as waste only if it is of no value or negligible value, something which manufacturer would want to get rid of. This decision wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
