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2019 (8) TMI 255 - AT - Central ExciseValuation - residue - leftover solvents known as ‘spent solvents’ - Department was of the opinion that these are goods which are manufactured / produced by the appellant along with the final products and are therefore chargeable to excise duty at appropriate rates - HELD THAT:- In the same issue for a different period, this Bench in M/S. ORCHID PHARMA LTD. (FORMERLY M/S. ORCHID CHEMICALS & PHARMACEUTICALS LTD.) VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI NORTH [2019 (2) TMI 10 - CESTAT CHENNAI] held that no duty is chargeable on the spent solvents / sludge which arises during the process of manufacture of the final products. Appeal allowed - decided in favor of appellant.
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