9911796707
TMI Blog1997 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured and intended to be removed by the assessee". It was claimed as a waste product not excisable sent to their sister plant at Belgaum. This classification list was approved by the Assistant Collector on 17-4-1986 as per the claim of the appellants in respect of the aforesaid goods. The Collector of Central Excise in exercise of his power under Section 35E of the Central Excises and Salt Act, 1944 was of the view that the Assistant Collector had erred in holding the subject product as not excisable. It was found by him that the same is mixture of cryolite, residues of carbon cathode block, lining mix and oxides of other metals contained in alumina etc. which settle at the bottom of the pot during the process of melting of alumina. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecover cryolite out of that scrap and that is why they are sending the scrap to their Belgaum unit. Otherwise, there is no purchaser of this scrap. It is purchased only as a scrap or as a rubbish. Therefore, the learned Advocate urges that this is not excisable at all as initially claimed. In respect of this proposition, learned Advocate relies on the Supreme Court's judgment in the case of Union of India v. Indian Aluminium Company reported in 1995 (77) E.L.T. 268 (S.C.) = AIR 1995 S.C. 1580. He, however, submits that the product being totally unmarketable the burden of which is on the Revenue and there is no evidence by the Revenue that the goods are marketable. This is not at all excisable. He, therefore, submits that both the appeals be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by declaring the product as waste and scrap. 5. We have carefully considered the pleas advanced from both sides. No evidence has been produced by the department that the product under consideration is known in the market as a raw material for cryolite or that it is otherwise marketable. The process of its arising in the course of manufacture clearly indicates that it is rubbish. Simply because a rubbish has sale value, it does not become a marketable product and, therefore, excisable. In this connection, reliance placed by the learned Advocate on Indian Aluminium's case supra is correct in the facts and circumstances of the case. 6. Reliance placed by the Revenue on Section 2(f) and Chapter Note 1 (a) of Chapter 28 is not releva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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