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TMI Blog2008 (2) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods to be not ‘manufactured’, the department cannot be charge excise duty on a portion of such goods, merely because the same is put to some use for generating heat and thereby achieving fuel economy – assessee’s appeal allowed - E/663/2006 - A-229/KOL/2008 - Dated:- 13-2-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D. N. Panda, Member (J) Shri Biswajit Mukherjee, Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or generation of heat. Shri Biswajit Mukherjee, ld. Advocate appearing for the appellants states that the goods in question are not marketable and even though part of it is utilized within the factory, the same cannot be charged to excise duty. He further states that the Board in its Circular No. 246/80/96-CX., dated 1-10-1996 has clearly held such goods to be other than 'manufactured' goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 75/94-C.E., dated 1-3-1994, but after reviewing the exemption, the department felt that there is no need to continue the exemption as such refinery gas cannot be considered to be "manufactured" product. Having considered the impugned goods to be not 'manufactured', the department cannot be charge excise duty on a portion of such goods, merely because the same is put to some use for generatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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