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2016 (9) TMI 88 - AT - Central ExciseDemand of duty - clearance of waste solvent in the guise of bio-manure - amount has been appropriated against sanctioned rebate claim of the other appeals - Held that:- the taxability / dutiability of the waste solvent has been decided in favour of the assessee in CCE v. Aurobindo Pharma [2016 (8) TMI 1017 - CESTAT ALLAHABAD]. Hon'ble High Court of Andhra Pradesh has in a speaking order categorically recorded that waste solvent that arises during the course of manufacturing of bulk drugs are not dutiable. Therefore, the impugned orders wherein the demand of duty is confirmed are unsustainable and liable to be set aside. Since the impugned orders wherein the demand of duty liability has been set aside, appeals No. E/89375/13 and E/85614/15 consequently needs to be allowed and rebate amount appropriated against pending demand of appeals are to be held as incorrect. - Decided in favour of appellant with consequential relief
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