TMI Blog2017 (5) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... e process is not a manufactured product and the same cannot be considered as excisable goods even after the introduction of Section 2(d) of the CEA, 1944 w.e.f. 10/05/2008 - demand set aside - appeal dismissed - decided against Revenue. - E/215/2004-DB - Final Order No. 20601 / 2017 - Dated:- 1-5-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri Parashiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by etching process. For this purpose, they use Ferric Chloride solution which by repeated usage loses its originality by becoming diluted Ferric Chloride solution. M/s. BPL Ltd., Doddaballapur have sold this waste and used Ferric Chloride for a nominal price and duty was not paid on it on the ground that it is a waste item and non-excisable. On this allegation, show-cause notice was issued and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter heading 2827.00 again as it is duty paid item originally under the same sub-heading. 5. On the other hand, the learned counsel for the assessee strongly defended the impugned order and submitted that the issue is no longer res integra and has been settled in favour of the assessee by the Board s circular dt. 25/04/2016 clarifying that the by-products/waste arising during the course of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 has clarified after relying on the decision of the Hon ble Supreme Court in the case of UOI Vs. DSCL Sugar Ltd. as reported in 2015(322) ELT 769(SC) and the decision of the Hon ble High Court of Bombay in the case of Hindalco Industries Ltd. Vs. UOI as reported in 2015(315) ELT 10(Bom.), that waste/by-product arising during the manufacture process is not a manufactured product and the same can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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