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TMI Blog2016 (12) TMI 1690X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue raised the plea that the sludge generated was capable of being marketed stating that the waste generated was sold. It may be stated that amendment to the Section 2(d) of the Central Excise Act, 1944 was made with effect from 10-5-2008 to bring the capability of the goods being marketable to satisfy the twin test - But present case is prior to this amendment to law. The law came into force at a later stage does not fasten the appellant to the liability. Appeal allowed - decided in favor of appellant. - E/355/2007-DB - Final Order No. 42466/2016 - Dated:- 9-12-2016 - Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar, Member (T) Shri Raghavan Ramabadran, Advocate, for the Appellant. Shri K. Veerabhadra Reddy, AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word manufacture shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to manufacture? We may state that Apex Court s judgment is based on the essential facts that the bagasse was classifiable under Chapter Heading No. 2303 20 00 of the First Schedule to the Central Excise Tariff Act, 1985 and that was subject to nil rate of duty and the respondent in that case was manufacturer of sugarcane and molasses. In the course of process of manufacture of sugarcane, sugarcane was crushed and juice was extracted. Bagasse comes out as a residual waste of sugarcane. Present case is akin to the facts of M/s. DSCL Sugar Ltd. Therefore, there is no scope to entertain objection of Revenue and dilate the matter further even in spite of appearance of the waste in the tariff entry. Consequently, appeal is allowed. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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