2012 (10) TMI 909

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..... be held to be excisable goods - defective cakes and floor sweepings which are sold in the market is nothing but waste and scrap and merely because they were being cleared as floor sweepings will not make them excisable goods - The same are not being manufactured by the appellant and emerged during the manufacturing of final products - these not are covered by Section 2(d) - there is no tariff head .....

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..... be excisable goods, the lower authorities have taken note of the amended Section 2(d) of Central Excise Act, 1944 that with effect from 10-5-2008, the Explanation added, in the said section reads as for the purpose of this clause, goods includes any article, material or substance which is capable of being brought and sold for a consideration and such goods shall be deemed to be marketable . 3 .....

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