2002 (8) TMI 741

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : G.R. Sharma, Member (T)]. We have heard Shri Ashoke Kr. Bhattacharjee, ld. Advocate for the appellant and Shri T.K. Kar, ld. SDR for the Revenue. We note that the main dispute in this case was whether burning of coal in the boiler in the factory constitute a process of manufacture or not and whether cinder produced is excisable or not. Ultimately the issue for decision remains only whet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case of the appellant. It was further submitted that this decision of the Tribunal was approved by the Apex Court in the case reported in 1997 (92) E.L.T. A145. 3. We note that in the instant case also cinder is obtained. Since the Apex Court has held that cinder was not dutiable we, therefore, follow the ratio of this judgment of the Tribunal approved by the Apex Court and hold that cinder .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X