1994 (10) TMI 129 - AT - Central Excise

Summary

Issues involved: Determination of whether three products, namely Peeled over Rollers, Cinder Ash, and Cinder Coal, are excisable goods under the erstwhile Central Excise Tariff Item 68.

Summary:

The Appellate Tribunal CEGAT, New Delhi, considered the matter where the applicants sought a decision on the merits but were not present. The learned Senior Departmental Representative represented the Department, stating that the issue was covered by precedent decisions of the Tribunal following High Court judgments. The key issue was whether the three products in question were excisable goods under the Central Excise Tariff. It was noted that if the goods emerged as waste in the manufacturing process and did not become final intended products themselves, they could not be considered excisable goods for levy of duty, even if they had a market value as waste. The Tribunal referred to its previous decision in the case of the same appellants, which supported the non-excisability of Peeled over Rollers. Additionally, the decisions cited by the Departmental Representative supported the non-excisability of Cinder Ash and Cinder Coal as they were waste products in the manufacturing process. Relying on the precedent decisions of the Delhi High Court and the Tribunal, the appeal was allowed as the products were found not to be excisable goods.