2005 (10) TMI 187

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..... -C.E., dated 30-9-2004. The appellants were clearing Spent Benzene, Spent Toluene, Spent N. Butanol and Spent Methanol. The department initiated proceedings on the ground of under-valuation. The respondent took the view that the items are not goods as they are not manufactured and they emerge as waste and that they are cleared only on some small price. They submitted that merely because waste is a .....

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..... ised but that of under-valuation, yet the matter should have been decided in favour of Revenue. It is also contended that the industrial waste has purity of 95 to 99% and hence they are goods. 2. The learned Counsel submits that these items are akin to spent earth. The Apex Court, in the case of CCE v. Markfed Vanaspati and Allied Indus. - 2003 (153) E.L.T. 491 (S.C.), has dismissed the Revenue .....

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..... e the valuation and had not alleged that they are goods and required to be discharged with duty. The Apex Court, in the case of CCE v. Markfed Vanaspati and Allied Industries has clearly held that, the burden is on the Revenue to discharge that the item is a manufactured one and excisable. The Apex Court has held that Spent Earth cannot be held to be liable to duty. The same ratio would apply in t .....

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