TMI Blog2015 (7) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Hon’ble High Court of Allahabad in the case of Balrampur Chini Mills Ltd. vs. UOI reported as [2013 (1) TMI 525 - ALLAHABAD HIGH COURT]. In a recent decision, the Hon’ble High Court of Bombay in the case of Hindalco Industries Ltd. vs. UOI: [2014 (12) TMI 657 - BOMBAY HIGH COURT] has again held the said Circular to be bad and has observed that amendment in Section 2(d) of Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 4,29,885/- and ₹ 4,85,008/- stands confirmed in respect of spent earth used by the appellant in the manufacture of edible refined palm oil, during the period from July 2010 to December 2012. The lower authorities have demanded duty on the said goods by observing that with the amendment in the definition of excisable goods, as appearing in Section 2(d) of the Central Excise Act, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndalco Industries Ltd. vs. UOI: 2015 (315) E.L.T. 10 (Bom.) has again held the said Circular to be bad and has observed that amendment in Section 2(d) of Central Excise Act, when corresponding amendment in Section 2(f) defining manufacture, will not bring the waste or by-products under the category of excisable goods. By observing so, the Larger Bench decision of the Tribunal in the case of Hindal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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