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TMI Blog2010 (4) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, Residue etc. which make it very clear that these goods are nothing but in the nature of waste. Hence, we are of the view that the ratio of the decision in the case Shakumbari Sugar & Allied Industries apply to the facts of these cases. Demand is not sustainable. - E/2477, 2792, 3030 and 191/2010-EX(BR) - 275-278/2010-EX(PB) - Dated:- 23-4-2010 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) REPRESENTED BY: S/Shri Vishal Agarwal, Praveen Sharma, Rajesh Chibber and ARM Rao, Advocates, for the Appellant. Shri Snil Kumar, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)].- Heard both sides. 2. All the cases involve manufacture of Galvanised pipes. In the process of galvaniza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which arises for consideration is whether only because there now exists a specific entry in the Central Excise Tariff by way of 'ash and residue' would the same by it self make 'dross' subject to payment of excise duty although no manufacturing process is involved. 18. The entry in question does not contain any legal fiction, It does not say that any residue having more than a certain percentage of the metal would be deemed to have been manufactured or would be excisable. Records maintained by Respondent whereupon the Revenue has relied upon may be a relevant factor to identify 'dross' as a marketable commodity but then percentage of the metal in dross may not by itself make it excisable, if it is otherwise not. An article is not exigi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Supreme Court in the case of Shakumbari Sugar Allied Industries reported in 2005 (189) E.L.T. A-62 (S.C.). It has been held in the decision of the Tribunal that raising demand is not tenable on the ground that the part of the inputs are contained in waste, refuse or by-product arising during the manufacture of final product. We take note of the fact that erstwhile Rule 57-D has been applied while coming to this conclusion. Learned Advocate appearing for the appellants has pointed out to us that though Rule 57-D is no longer in force, the Board has issued a Circular providing for non denial of credit even if a part of the inputs is contained in scrap, waste, residue etc. (Circular No. 345/6l/97-Cx dated 23-10-1997). The cited de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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