9911796707
TMI Blog2013 (12) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue involved in this case lies in a narrow compass and after granting stay of operation of the impugned order, we take up the appeal itself for disposal. 2. The appellant is engaged in the manufacture of 'paper' and 'paper board' classifiable under sub-heading 481099007 of Central Excise Tariff Act, 1985. They availed CENVAT credit on input, capital goods and input service under the CENVAT Credit Rules, 2004. During the course of manufacture of finished goods 'sludge' is obtained from Effluent Treatment Plant (ETP). It is sold without payment of duty under exemption notification. Hence, there is a demand of amount of 10% of the value of the exempted goods 'sludge' cleared during the period Dec.'08 to Sept.'09, under Rule 6(3)(i) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at merely because some goods are sold they cannot be held to be marketable and consequently they cannot be considered to be excisable as 'excisability implied manufacture and marketability'. However, the main definition of 'excisable goods' under Section 2(d) is as under:- Excisable goods means "goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to duty of excise and includes 'Salt'." The definition itself implies that goods must be specified in the First Schedule or Second Schedule of the CETA, 1985, and the same should be subjected to a duty of excise. In the instant case, no doubt, the impugned items, namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India reported in 2009 (233) E.L.T 301 (Bom), the Hon'ble Bombay High Court reversing the earlier decision of the Larger Bench of the Tribunal, has held that when common inputs are used in the manufacture of dutiable and exempted products, the liability to pay the amount of 8% as it was applicable at the relevant time would arise only for final products and not for 'waste'. This decision of the Hon'ble Bombay High Court has been applied by this Bench in the case of M/s. Sterling Biotech Ltd. Vs Commissioner of Central Excise, Salem reported in. In the case of Vishal Pipes Vs Commissioner of Central Excise, Noida reported in 2010 (255) E.L.T 532 (Tri.-Del), the Division Bench of the Tribunal has also referred to the Board's Circular N ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
