TMI Blog2017 (2) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... te of non-ferrous metals are non-excisable goods - appeal allowed - decided in favor of appellant. - E/253/2010-EX [DB] - A/70120/2017-EX[DB] - Dated:- 23-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of explanation Annexed to Section 2(d) of Central Excise Act, 1944 with effect from 10-05-2008 and demanded Central Excise duty amounting to ₹ 02,44,77,211/- on Zinc Dross and Zinc Ash etc., for the period from October, 2004 to May, 2008 under Section 11A of Central Excise Act, 1944. There was proposal for recovery of interest and imposition of penalty. The said Show Cause Notice was adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before the Hon ble Supreme Court in a case of M/s Union of India and Ors Vs M/s DSCL Sugar Ltd.- 2015-TIOL-240-SC-CX dated 15-07-2015. Hon ble Supreme Court examined the issue and reaffirmed that bagasse is not a manufactured product. The judgement applies to both periods, before and after the insertion of explanation in Section 2(d) of the Central Excise Act, 1944 by the Finance Act,2008. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule (1) of rule 6. These explanations continue in the present rule 6 also and are reproduced below for ease of reference:- Explanation 1. For the purposes of this rule, exempted goods or final products as defined in clauses (d) and (h) of rule 2 shall include non-excisable goods cleared for consideration from the factory. Explanation 2. -Value of non-excisable goods for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable. The ld. Departmental Representative has contended that the said Circular is applicable to the facts of the case. 5. We have considered the contentions of both parties. It is very clear from the said Circular dated 25th April, 2016 issued by C.B.E.C., that Revenue has taken a view that Dross, ash or any such by-product or waste of non-ferrous metals are non-excisable goods. We, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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