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TMI Blog1996 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents in this case manufacture Di Calcium phosphate Animal Feed Grade. During the process chemical waste, namely, dust, sludge and sinews came into existence. The respondents were clearing such waste products on payment of duty during the period February, 1984 to May, 1984. In June, 1984 they filed refund claim on the ground that the goods were not excisable. The Assistant Collector rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .); (5) Modi Rubber Ltd and Others v. Union of India Others 1987 (29) E.L.T. 502 (Delhi); The Revenue has come up in appeal against this order. 2. Shri J.M. Sharma, ld. JDR, claimed that the chemical waste generated by the respondents had a regular market and the frequency of sale was substantial, since they were eminently useable, they qualify the term goods under the legislation. Rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 268 (SC) and Vikas Industrial Gases Ltd. v. Commissioner of Central Excise, Allahabad - 1996 (84) E.L.T. 32 (Tribunal). 4. We have carefully considered the submissions made by both the sides. 5. The issue whether waste products are excisable goods or not has been discussed in number of judgments. In the cited judgment of the Apex Court in the case of Indian Aluminium Co. Ltd. it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture or whether it is an anticipated by-product would have to be decided in each case. The Apex Court in their judgment in the case of Commissioner of Sales Tax, Bombay v. Bharat Petroleum Corporation - 1995 (77) E.L.T. 790 observed that where a subsidiary product was turned out regularly and continuously in the course of a manufacturing business and is also sold regularly from time to time, an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of manufacture and were also sold regularly. The regularity and frequency also suggest that this sludge and dust were known to the market as distinct entities and were purchased by different buyers. Therefore, the Collector was clearly wrong in holding that the impugned goods were not goods with a new name, character or use. 9. In the result, the appeal succeeds. The orders of the Collector ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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