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Sandoz Pvt. Ltd. Versus Commissioner of Central Excise Raigad

2016 (9) TMI 88 - CESTAT MUMBAI

Demand of duty - clearance of waste solvent in the guise of bio-manure - amount has been appropriated against sanctioned rebate claim of the other appeals - Held that:- the taxability / dutiability of the waste solvent has been decided in favour of the assessee in CCE v. Aurobindo Pharma [2016 (8) TMI 1017 - CESTAT ALLAHABAD]. Hon'ble High Court of Andhra Pradesh has in a speaking order categorically recorded that waste solvent that arises during the course of manufacturing of bulk drugs are not .....

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5/2011, E/970/2012, E/969/2012, E/86947/2013, E/85312/2015, E/86506/2015, E/86507/2015, E/89375/2013, E/85614/15 - A/88858-88870/16/EB - Dated:- 14-6-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical) Shri Prakash Shah, Advocate with Shri Mihir Mehta, Advocate for appellant Shri H.M. Dixit,Asst. Commr (AR) for respondent ORDER By this order we dispose of the following appeals:- i. E/3289/2005 ii. E/1210/2007 iii. E/1001/2009 iv. E/830/2007 v. E/1255/2011 vi. E/970/2012 .....

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llant uses various solvents which are reused time and again after subjecting to some process and also fermentation process. The appellant herein submitted that the solvent waste as generated during the course of manufacturing of the said bulk drug is also separated by fermentation and various other processes. Such waste when generated is containing moisture and emits foul smell and disposal of such waste as it is, is environmentally unviable, hence they are transferred to various pits in effluen .....

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g beyond the show-cause notices inasmuch as the show-cause notices seeks demand of duty on clearance of waste solvent in the guise of bio-manure. It is submitted that report of Range Superintendent in-charge vide letter C.Ex./MHD-V/Novartis/04-05/622 dated 22.11.2006 has categorically stated that the bio-manure is solid waste which is filled in old used bags at random and is being disposed of as bio-manure. He would submit that the department is not clear as to on which item they want to demand .....

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acturing on final products are not leviable to Central Excise duty. He would submit that the judgement in the case of Aurobindo Pharma Ltd. (supra) was carried in appeal by the Revenue to the High Court of Andhra Pradesh and the said judgement of the Tribunal was upheld which is reported at 2010 (259) ELT 673 (AP). He would submit that the Revenue further challenged the order before the Hon ble Supreme Court and the Apex Court dismissed the appeal filed by Revenue after condoning the delay. He w .....

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2(d), it has to be first held as manufacturing activity under Section 2(f) and satisfy conjunctively for the demand of duty. 5. Learned D.R. would draw our attention to the findings recorded by the lower authorities. It is his submission that appellant had cleared waste solvents in the guise of bio-manure, hence the demand was correctly confirmed and upheld by the lower authorities. 6. We have considered the submissions made at length by both sides and perused the records. 7. Undisputed facts a .....

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addressed by the adjudicating authority as well as the first appellate authority. If the waste solvent is cleared from the factory premises of the appellant as bio-manure, undoubtedly the same should be in the form of liquid. The Range Supdt. of the Central Excise of the appellants factory has categorically recorded that bio-manure is solid waste which is filled in gunny bags and removed from the factory without payment of duty. There is also no contravention of the fact that the solid waste is .....

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(supra) were considering similar issue of duty liability on dross and skimming of aluminum, zinc or other non-ferrous sheets arising during the course of manufacturing; Revenue had invoked provisions of Section 2(d) of Central Excise Act, 1944, for demand of duty, was upheld by Larger Bench of this Tribunal. Their Lordships while upturning the Larger Bench decision held as under:- 22 That the Revenue does not wish to abide by them would not mean that the Tribunal is justified in not following th .....

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he findings of the Honble Supreme Court. Waste and scrap emerge as a by-product in the course of manufacture of other products. The whole purpose of making these observations is to justify the conclusion that because there is a reference to these items in the Tariff Entry or the Tariff Schedule that would change the colour of the controversy. That would enable the Tribunal to then hold that the earlier Judgments and in the case of this very Assessee are no longer good law. However, we do not se .....

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