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2018 (3) TMI 406 - AT - Central ExciseDemand of excise duty - goods cleared as spent solvents - It is the case of the Revenue in the SCN as confirmed by the Lower Authorities that the spent solvents which are distilled and purified in the appellant s premises are manufactured products and liable for excise duty - Held that: - the issue is no more res integra, the decision of Jurisdictional High Court of Andhra Pradesh in the case of COMMISSIONER OF C. EX., HYDERABAD-I Versus AUROBINDO PHARMA LTD. [2010 (10) TMI 175 - ANDHRA PRADESH HIGH COURT] has come to a conclusion which is in favour of the assessee. It was held in the case that the spent solvent is not a marketable product after process of manufacture. The law is settled which is in favour of the appellant i.e. spent solvents are not to be excisable. Appeal allowed - decided in favor of appellant.
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