2006 (3) TMI 20

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..... h test of manufacture and marketability is required
[Order] - Heard both sides. The impugned goods "slag Ash "arises as a by-product while manufacturing white phosphorus from rock phosphorus and graphite (on which Modvat credit was taken as well as Coal and Silica (on which no Modvat credit was availed).The lower appellate authority has held that the by-product is not chargeable to duty' and he .....

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..... m time to time, the intention is attributable to manufacture and sell not merely the main product but also the subsidiary products. The learned SDR also brings to our notice that the Apex Court has referred to provisions of Section 2(f) of the Central Excises and Salt Act, 1944 even though the dispute in the said case was under the Sales Tax legislation of Maharashtra. 3. The learned Counsel for .....

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..... ble to excise duty. 5. In the case of Ahmedabad Electricity (supra), the Apex Court has held that cinder arising in boilers and furnaces would not be excisable as they do not meet the test of manufacture. The decision also holds that transformation by skillful manipulation of raw material bringing into existence new substance can only result in manufacture and not merely some changes in a substan .....

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..... . CCE, Aurangabad, Chandigarh, Kanpur & Chennai - 2005 (190) E.L.T. 301 (Tri-LB), in view of the fact that the impugned goods in question find mention in the International Harmonized System Nomenclature, the same can be said to be internationally traded and would meet the test of marketability. However, in the light of the aforecited decisions of the Apex Court in the cases of Indian Aluminum (sup .....

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