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1 - 3 of 3 (0.61 seconds)Union Of India vs Dscl Sugar Ltd. on 24 July, 2015
5. The categorical finding of the ld. Appellate Commissioner is that Filter Cake was sold which emanated from the affluent treatment plant and appellant did not intend to manufacture the same as its product. Therefore appellant is governed by the decision of the Apex Court in the case of DSCL Sugar Ltd. (supra). When the marketability aspect is looked into, Explanation added to Section 2(d) shall operate from the date that was introduced without any intention therein for retrospective effect thereof.
M/S.Mettur Thermal Power Station vs The Central Board Of Excise And Customs on 15 July, 2015
2. But Revenue, on the other hand, says that appellant was a regular seller of the Filter Cake which was used for manufacture of lesser grade paper boards. He relies on the decision of Madras High Court in the case of Mettur Thermal Power Station Vs CBEC and Other 2015-TIOL-1948-HC-MAD-CX to submit that when ultimate goods is manufactured out of waste, there shall be excisability.
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