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2009 (3) TMI 455 - AT - Central ExciseDemand- The respondents in all these cases are the manufacturers of Bulk Drugs and Bulk Drug Intermediates. During the course of manufacture of Bulk Drugs waste Industrial solvent/Recovered solvents arise. The lower authorities during the scrutiny of the records found that the respondent have sold certain quantities of spent solvents without payment of duty and has cleared the same in the guise of waste Industrial solvents. Show cause notices were issued to respondent. At the appellate stage, the learned Commissioner (Appeals) following the various decisions of the Tribunal held in favour of the respondents/assessees. Hence, these appeals are filed by-the Revenue. Held that- In our considered opinion, the excisability in the product goods would decide the leviability of excise duty. If product ‘spent solvents’ are considered as non-excisable, the question of discharge of excise duty on them does not arise. Thus As the Commissioner (Appeals) has correctly come to the conclusion that the spent solvent in all these cases are not excisable products, the ratio of the decisions cited by the learned Counsel covers the issue in favour of the assessee/respondent, accordingly, respectfully following the same, we find that the issue being no more res integra, the appeals filed by the Revenue are devoid of merits. All the appeals are rejected and the impugned orders are upheld.
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