Appellate Tribunal rules Central Excise Duty not valid on Catalyst Spent

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, ruling that the levy of Central Excise Duty on Catalyst Spent was not valid as it did not constitute manufacture, citing the Supreme Court's decision in Ahmedabad Electricity Co. Ltd. The decision aligned with a prior Bench ruling in the case of Nirma Ltd.

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The Appellate Tribunal CESTAT, Mumbai ruled that the levy of Central Excise Duty on Catalyst Spent cannot be upheld as it does not amount to manufacture. The decision was based on the Apex Court ruling in the case of Ahmedabad Electricity Co. Ltd. The appeal was allowed as manufacture did not take place, following a previous Bench order in the case of Nirma Ltd.

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