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2010 (7) TMI 972 - SCH - Central ExciseWaste and scrap Coper sludge Excisability - the decision in the case of COMMISSIONER OF C. EX. & CUS., DAMAN Versus DHAKAD METALS PVT. LTD. 2009 (11) TMI 540 - GUJARAT HIGH COURT contested, where it was held that Mere fact that even the waste could be sold in the market or it could be dealt with in the market itself is not sufficient to come to the conclusion that it is different product having marketability - appeal dismissed.
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