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TMI Blog2011 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in the same appellants’ case, but keeping in view the findings arrived at by the Tribunal that dolochar cannot be held to be a manufactured item, by following the earlier decision of the Supreme Court in the case of Ahmedabad Electricity Company Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA], we hold that the appellant has been able to make out a prima facie case in its favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilised the common modvatable goods resulting in dutiable Sponge iron as also on dolochar which is being cleared by the appellants without payment of duty. 2. The Revenue s contention is that the said dolochar is specified item against entry No. 2621 90 00 of the Central Excise Tariff though attracting nil rate of duty. As such, the same has to be treated as exempted excisable product. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Ahmedabad Electricity Company Ltd. [2003 (158) E.L.T. 3 (S.C.)], we hold that the appellant has been able to make out a prima facie case in its favour as it is well settled that the entry of particular product in the tariff by itself would not satisfy the definition of manufacture as appearing in Section 2(f) of the Central Excise Act. As such, we allow the stay petition unconditionally. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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