TMI Blog2016 (12) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt goods after the amendment to section 2(d) of Central Excise Act, 1944 by the Hon’ble High Court of Bombay, attention was drawn to the decision of the Hon’ble Supreme Court in Union of India v. DSCL Ltd [2015 (10) TMI 566 - SUPREME COURT] which dealt with bagasse as a waste product of sugar industry after the amendment in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008. Respectfully following the decision of the Hon’ble Supreme Court which is equally applicable to ‘pressmud’, the appeal is allowed. - E/805/2012 - A/93694/16/SMB - Dated:- 4-7-2016 - Shri C J Mathew, Member (Technical) Shri Anand S Kulkarni, Advocate for the appellant Shri H. M. Dixit, Asstt. Commissioner (AR) for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re by-product and waste which are not liable to be treated as excisable goods. Though appeal of Revenue against this decision led to framing of substantial question of law on the inclusion of bagasse, press mud, etc among exempt goods after the amendment to section 2(d) of Central Excise Act, 1944 by the Hon ble High Court of Bombay, attention was drawn to the decision of the Hon ble Supreme Court in Union of India v. DSCL Ltd [2015 (322) ELT 769 (SC)] which dealt with bagasse as a waste product of sugar industry after the amendment in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008 thus: 7. As per the aforesaid explanation, goods would now include any article, material or substance capable of being bought o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in relation to any goods in the Section or Chapter notices of the First Schedule to the Central Excise Tariff Act, 1985 would amount to manufacture . Here again, fiction is created by including those goods as amounting to manufacture in respect of which process is specified in the Section or Chapter notices of the First Schedule. 10. In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision cannot be attracted. Otherwise, it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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