27 February 2008
in Khandelwal Metal & Engeering Works Vs.U O I 1985(20)ELT222 by holding that not withstanding that process waste and scrap arose as intermediate products or by-products out of final products neverthless such process waste and scrap, if marketable would be chargeable to duty in view of the incorporation of the spcific sub headings in various chapters of the revised tariff in Tata Iron and Steel Co.VS CCE 1993(49) ECT665,has held that a waste product arising during the course of manufacturing of final product is excisable if classified under the central excise tariff
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