Spent nickel catalyst residue is not excisable when it emerges during vanaspati manufacture, following settled authority.

Spent nickel catalyst emerging as residue during the manufacture of vanaspati was treated as non-excisable, because earlier Tribunal rulings had already held such residue did not constitute excisable goods and the Supreme Court had dismissed the Revenue's challenge to that view. The consistent line of authority was followed, and the Revenue's appeals were rejected.

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Issues: Whether spent nickel catalyst emerging as residue during the manufacture of vanaspati is excisable.

Analysis: The issue was examined in the light of earlier Tribunal decisions holding that spent nickel catalyst is not excisable goods, as well as the Supreme Court order dismissing the Revenue's challenge to that view. A consistent line of authority had already taken the position that the residue arising in the manufacturing process did not amount to excisable goods.

Conclusion: The spent nickel catalyst emerging as residue during the manufacture of vanaspati is not excisable. The Revenue's appeals were rejected.

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