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TMI Blog2019 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods, the leftover solvents are known as 'spent solvents'. It is not in dispute that these are marketable products and that they are sold by the appellants. They also sell sludge which arises during the manufacture of final products. The department was of the opinion that these are goods which are manufactured / produced by the appellant along with the final products and are therefore chargeable to excise duty at appropriate rates. Accordingly, demands were raised in the Show Cause Notice and confirmed by the Order-in-Original and upheld by the First Appellate Authority by the impugned order along with interest. Penalties were also imposed upon the appellants. 3. Ld. counsel for the appellant submits that in their own case, in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are excisable goods under Section 2(d) of the Act falling under any of the tariff entry in the Schedule to the Tariff Act and are manufactured goods in the terms of Section 2(f) of the Act. Therefore, the conditions contemplated under Section 2(d) and Section 2(f) has to be satisfied conjunctively in order to entail imposition of excise duty under Section 3 of the Act. The manufacture in terms of Section 2(f) 4 includes any process incidental or ancillary to the completion of the manufactured product. This 'any process' can be a process in manufacture or process in relation to manufacture of the end product, which involves bringing some kind of change to the raw material at various stages by different operations. The process in manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en manufactured or produced by the appellant. Therefore, for the previous as well as for subsequent periods, by the aforesaid order, this Bench had held that no excise duty is payable by them on the disputed products. 5. Ld. AR for Revenue counters the argument of the ld. counsel and submits that after introduction of Explanation to section 2(d) of Central Excise Act, 1944, it is the legal position that the word "goods" for the purpose of Central Excise duty "includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable." He submits that it is not in dispute that the goods in question have been bought and sold by the appellant and therefore they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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