9911796707
TMI Blog2015 (1) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent Per: B.S.V. MURTHY Appellant is engaged in the manufacture of plywood. During the course of manufacture of plywood saw dust, wood waste, scrap etc. emerged. These are sold by the appellants for use as firewood or whatever purpose the customers want. Taking a view that such items emerging during the course of manufacture of plywood and sold by the appellant are excisable goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that where by-products waste or scrap emerge during the course of manufacture, emergence of such product cannot be considered as manufacture of final products comprising of exempted goods. He draws my attention to paragraphs 26 & 27 of the decision of the Hon'ble High Court in the case of Hindustan Zinc Ltd. The said paragraphs are reproduced below for better appreciation: "26. Furthermore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant seeks to apply Rule 57CC when Rule 57D does not talk about application of Rule 57CC to final product and by-product when the by-product emerged as a technological necessity. Accepting the argument of the appellant would amount to equating by-product and final product thereby obliterating the difference though recognised by the legislation itself. Significantly this interpretation by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
