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2017 (8) TMI 1340 - AT - Central ExciseLiability of duty - by-product, Spent Sulphuric Acid - Fabric brightener - N/N. 89 of 1995 dated 18/09/1995 - Held that: - Tribunal in Keti Chemicals [1999 (7) TMI 91 - CEGAT, COURT NO. III, NEW DELHI] while examining the similar product held that the Spent Sulphuric Acid should be considered as a waste - the product held to be by-product - no duty liability arises. Fabric brightener - Held that: - the impugned order recorded the process undertaken by the respondent as only diluting of raw material - Relying on the decision of the tribunal in Jyoti Laboratories, [1993 (8) TMI 196 - CEGAT, NEW DELHI] impugned order held that no process amounting to manufacture has happened in the present case - duty liability do not arise. Appeal dismissed - decided against Revenue.
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