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2018 (3) TMI 400 - AT - Central ExciseLevy of excise duty - distilled methanol cleared by appellant - Held that: - The adjudicating authority has only relied upon the statement of various buyers but has not considered the binding judgment of Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad-I vs. Aurobindo Pharma Limited [2010 (10) TMI 175 - ANDHRA PRADESH HIGH COURT], where it was held that the spent solvent is not a marketable product after process of manufacture. Appeal allowed - decided in favor of appellant.
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