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2010 (10) TMI 175 - ANDHRA PRADESH HIGH COURT
Spent solvent – Excisabillity - It has been clearly brought out that the spent solvents had already been utilized in the factory and latter it had undergone further purification for reuse. The excess spent solvents were sold to the outsiders, as it had lost its value and therefore, what was sold was not new goods but only spent solvents which had undergone certain purification process. Such purification process of chemicals has been held to be not a process of manufacture as held in the case of S.D. Fine Chem, this issue has been affirmed by the Supreme Court. - department accepted the assessee's contention that at the relevant period the spent solvent is not a marketable product after process of manufacture – Appeal dismissed