https://www.taxtmi.com/caselaws?id=72830 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Collector (Appeals) and dismissed the appeal filed by the Collector of Central Excise, Allahabad. The Tribunal ruled that "Spent Wash" was not chargeable to Central Excise duty under Item 68 of the Central Excise Tariff. It was determined that since the "Spent Wash" was a waste product generated during distillation, not intended for consumption or use, and was processed away from the factory for purposes like irrigation and manure production, it did not qualify as excisable goods liable for duty. en-us Thu, 19 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72830 The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Collector (Appeals) and dismissed the appeal filed by the Collector of Central Excise, Allahabad. The Tribunal ruled that "Spent Wash" was not chargeable to Central Excise duty under Item 68 of the Central Excise Tariff. It was determined that since the "Spent Wash" was a waste product generated during distillation, not intended for consumption or use, and was processed away from the factory for purposes like irrigation and manure production, it did not qualify as excisable goods liable for duty. Case-Laws Central Excise Thu, 19 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72830