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2018 (3) TMI 348 - CESTAT MUMBAI
Classification of goods - spent catalyst - whether classified under CETH 2620.00 of the CETA, 1985 or otherwise? - Held that: - it has been consistent view of Apex Court that spent catalysts cannot be considered to be a result of manufacturing process and thus there cannot be any liability under Central Excise on spent catalysts - appeal allowed - decided in favor of appellant.