2015 (10) TMI 872

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..... ondent : Shri M.S. Negi, DR ORDER Per Ashok Jindal: After hearing both sides, we find that the demand stand confirmed against the appellant in terms of provisions of 6(3)(b) on the ground that during the course of  manufacture of their final product gelatine, ossein emerges and Hazardous mother liquor emerges which is further processed to manufacture di-calcium phosphate and enriched Di-c .....

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..... manufacture of gelatine their final product. As such, the provisions of Rule 6(3)(b) are not applicable.  Apart from the above, learned advocate also draws our attention to Mumbai High Court decision in Rallis India Ltd. Vs. Union of India  [2009 (233) ELT 301 (Bom)] wherein in similar circumstances, the same products were held to be by-product, thus not attracting the  legal provis .....

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