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2019 (2) TMI 10 - AT - Central Excise100% EOU - excisability - spent solvents - Post manufacturing process, spent solvents arise as mother liquor - clearances of sludge, residue of oil that remains in the tank in the form of sludge - Held that:- The Hon’ble Apex Court in the case of M/s. Grasim Industries Ltd. [2011 (10) TMI 2 - SUPREME COURT OF INDIA], where it was held that the metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a subsidiary product to the cement which is the main product - impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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