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TMI Blog2016 (12) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER M/s Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd. is before the Tribunal challenging order-in-appeal no: P-III/RS/05/2012 dated 29th March 2012 passed by the Commissioner of Central Excise (Appeals - III ), Pune. 2. The impugned order upheld the order of lower authority confirming demand of Rs. 1,08,945/-, interest thereon and penalty of like amount under section 11AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lis India Ltd. v. Union of India [2009 (233) ELT 301 (Bom.). 5. It is also seen that in Sharad SSK Ltd v. Commissioner of Central Excise, Kolhapur [2015 (321) ELT 468 (Tri.Mumbai)], the Tribunal held that bagasse, pressmud and bio-compost generated during the manufacture of sugar are by-product and waste which are not liable to be treated as excisable goods. Though appeal of Revenue against this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and thus excisable. 8. However, before the aforesaid fiction is to be applied, it is necessary that the process should fall within the definition of "manufacture" as contained in Section 2(f) of the Act. The relevant portion of amended Section 2(f) reads as under: Section 2(f) - "manufacture" includes any process - (i) incidental or ancillary to be completion of a manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture on his own account;" 9. The Revenue sought to cover the case under sub-clause (ii) as per which the process which is satisfied in relation to any goods in the Section or Chapter notices of the First Schedule to the Central Excise Tariff Act, 1985 would amount to "manufacture". Here again, fiction is created by including those goods as amounting to manufacture in respect of which process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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