Tribunal allows appeals on waste byproducts tax issue

The Tribunal allowed the appeals filed by the appellant assessee M/s. Sterling Biotech Ltd. and dismissed the appeal filed by CCE, Salem, against M/s. Sterling Biotech Ltd. The issue revolved around whether an amount of 8%/10% is payable in relation to waste and byproduct arising in the course of manufacture that are not excisable or exempted. The Tribunal's decision was influenced by a previous ruling by the Hon'ble High Court of Bombay in favor of the appellant assessees, and as there was no stay on the High Court's order, the appeals were allowed.

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Issues involved: Determination of whether an amount of 8%/10% is payable in respect of waste and byproduct arising in the course of manufacture which are either not excisable or exempted.

Summary:

Issue 1: Appeal No. E/478/05 filed by the appellant assessee M/s. Sterling Biotech Ltd. and Appeal No. E/309/09 filed by CCE, Salem, against M/s. Sterling Biotech Ltd.

The issue in all the appeals was whether an amount of 8%/10% is payable in respect of waste and byproduct arising in the course of manufacture, which are either not excisable or exempted. The appellant's advocate cited a decision by the Hon'ble High Court of Bombay in favor of the appellant assessees. The department had appealed to the Hon'ble Supreme Court against the High Court's decision. Since there was no stay on the High Court's order, the Tribunal allowed the appeals filed by the appellant assessee and dismissed the appeal filed by the department.

Order was pronounced and dictated in the open Court.

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