ORDER
K.S. Venkataramani, Member (T)
1. When the matter was called none was present for the applicants who have sought decision of the matter on merits. Shri R.K. Kapoor, the learned Senior Departmental Representative is present for the Department. On hearing Shri Kapoor, we find that the matter lies in a short compass and is covered by the precedent decisions of the Tribunal following High Court judgments. As such, we grant stay and take up the appeal itself for disposal. The issue that arises for consideration is whether the three products namely, Peeled over Rollers, Cinder Ash and Cinder Coal are excisable goods not elsewhere specified under the erstwhile Central Excise Tariff Item 68. Shri Kapoor, the learned Senior Departmental Representative very fairly submitted that there are decisions by the Tribunal following the High Court judgment to the effect that where the goods emerged as waste in the course of manufacture of a finished product, and where the goods do not emerge as a final intended products themselves, they cannot be considered as excisable goods for levy of duty. This will be so even if these products as waste fetch a price in the market. The Tribunal decision in the case of the very same appellants herein has been cited by them in their written submissions namely the Tribunal Order No. 687/91-C, dated 5-9-1991. Apart from this, Shri Kapoor, the learned Senior Departmental Representative has cited the following case law :
1988 (33) E.L.T. 124 (Tribunal) – Collector of Central Excise, Kanpur v. Gayatri Glass Works
1987 (29) E.L.T. 502 (Delhi) – Modi Rubber Limited, Modi Nagar, U.P. and Anr. v. Union of India and Ors.
1990 (47) E.L.T. 55 (Tribunal) – Kamath Packaging Pvt. Ltd. v. Collector of Central Excise
We find that in the case of the product Peeled over Rollers, the Tribunal decision relied upon by the applicants squarely covered the goods as not being excisable. In respect of the other two products Cinder Ash and Cinder Coal, the ratio of the decisions cited (supra) are fully applicable as these products arise as waste in the course of manufacture of different final products and are themselves not the finished products and the mere fact that they fetch a price as waste will not be relevant. Accordingly, following the ratio of the precedent decisions of the Delhi High Court and the Tribunal, we find a lot of force in the appeal which is, therefore, allowed.