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TMI Blog2016 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... India) Ltd. Versus Commissioner of Central Excise, Coimbatore [2013 (11) TMI 991 - CESTAT CHENNAI] wherein it was held that egg shell waste is a waste from Food Industry and it is exempted from excise duty as per Sl.No. 21 of Notification No. 23/2003 CE, the impugned order is set aside. - Decided in favour of appellant - E/EH/40618 - 40625/2015 and E/42399 - 42406/2014 - FiINAL ORDER No. 41192-41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty as per Sl.No. 21 of Notification No. 23/2003 CE dated 31.03.2003. Therefore, he prays that since the issue is stand settled in favour of the appellant by the Chennai Bench of the Hon ble Tribunal, the appeals itself may be taken up for disposal. 3. Heard both sides. Since the issue is settled in favour of the appellant assessee, after allowing the early hearing application the appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU producing food products to dispose of waste products, if arising out of indigenous raw materials, without payment of any excise duty to Domestic Tariff Area. If the waste product is not excisable there is no need for the exemption. The notification goes one step further to make the liability clearer by providing that even if any waste product may be considered as manufactured product, duty nee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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