Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 329 - AT - Central ExciseExcisability - spent solvents/industrial waste - Whether spent solvents/industrial waste cleared by the respondent are non-excisable goods of lesser purity obtained as by-products during the manufacturing process or whether they are cleared as distilled solvents such as methanol, toluene, IPA, acetic acid, etc., with purity ranging from 90% to 97%? Held that: - the retesting of the impugned goods was not possible due to its non-availability - This Tribunal in the case of M/s. Gemini Edibles & Fats India Pvt. Ltd. v. CC, CCE & ST, Guntur [2016 (6) TMI 990 - CESTAT HYDERABAD] had occasion to consider the dutiability of ‘spent earth’ arising as residue in the process of refining crude palm oil. The issue was held in favor of assessee after analyzing the C.B.E. & C. Clarification No. 904/24/2009-CX., dated 28-10-2009 - appeal dismissed - decided against Revenue.
|