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M/s. Hariyana Steel And Power Versus Commissioner of Central Excise, Customs and Service Tax Mysore

2015 (11) TMI 771 - CESTAT BANGALORE

Levy of duty on by-product or a waste - Lower authorities have referred to an addition of Explanation in the provision of Section 2(d) of the Central Excise Act laying down that if for the purpose of this clause, goods include any article, material or substance which is capable of being bought and sold for a consideration and in such case shall be deemed to be marketable - Held that:- Only difference in the facts of the present case and the decisions relied upon by the learned advocate is the ad .....

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COURT] has set aside the Larger Bench decision of the Tribunal reported as [2014 (11) TMI 385 - CESTAT MUMBAI (LB)] and has observed that the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. - amendment in Section 2(d) has not changed the scenario. Accordingly, the law declared in the above decisions of the Hon'ble Supreme Court and th .....

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hey arise out of same impugned order passed by the authorities below. 2. As per facts on records, the appellants are engaged in the manufacture of sponge iron falling under Chapter 72 of the Schedule to the Central Excise Tariff Act. During the course of manufacture of their final product, slag comes into existence, which is a by-product or a waste liable to nil rate of duty. Since the said slag is being sold by the appellant for a value, Revenue was of the view that the same are excisable goods .....

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for a consideration and in such case shall be deemed to be marketable. As such, lower authorities by relying upon the said provisions as also to the Boards Circular No.904/24/09-CX dated 28.10.2009, confirmed the demands in the present cases. 3. Learned advocate appearing for the appellant draws my attention to the Honble Bombay High Court decision in the case of Rallis India Ltd.: 2009-TIOL-16-HC-MUM-CX vide which the Larger Bench decision of the Tribunal was set aside by observing that there .....

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