Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 757 - CESTAT, BANGALORESpent solvent - Marketability/excisability - Scope of Show Cause Notice - Held that: - the item has lost its utility and has become “spent solvent”. The product is required to be disposed of as they are hazardous under the Pollution control norms. Therefore, such removal cannot be held to be marketable goods and they are subjected to excisability - Since the question of excisability is fundamental to the matter, the Commissioner (A) was justified in taking up this issue and deciding it in the light of the earlier judgment - appeal dismissed - decided against appellant.
|