Waste and Scrap

Hiii, In the famous judgement of DCM vs UOI the court ruled that for a goods to be excisable they must be produced and manufactued in India and must be marketable. there must be !)some sort of transformation ii)a new and a different product must emerge having a distinct name, charcter and use. and also in the case of Indian aluminium Industires ltd. all goods that are saleable are not marketable. Every thing is saleable.The onus of proof lies with the department whether they are infact markekable. Marketability is also an essential condition to be fulilled in oreder to check whether the goods are excerciable or not. and also please check whether Soda ash is specified in the CETA or not, since on those cgoods and commodities are excisable if they are mentioned in CETA. hope i m able to make u clear.