1992 (9) TMI 236

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..... . Venkataramani, Member (T)]. The appellants herein are manufacturers of cement. The Assistant Collector of Central Excise Gaya Division found that in their factory the appellants also obtain cinder by the process of burning coal in the boiler of the power house which the appellants have been cleared on sale. Cinder, the Assistant Collector held in his order dated 31-1-1985, is an excisable .....

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..... e the Tribunal to say that cinder is excisable goods. We have carefully considered the submissions made by both the parties and have perused the Tribunal decision (supra). The Tribunal in that case had followed its earlier decision in the case of M/s. H.M.M. Ltd. v. Collector of Central Excise in order No. E/46/91-D dated 23-1- 1991 and had concluded that cinder was not liable to duty under Item 6 .....

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