https://www.taxtmi.com/caselaws?id=73431 Spent nickel catalyst was treated as not resulting from manufacture and therefore not excisable to central excise duty, with the Tribunal following its earlier decisions and finding no reason to depart from them. Because excisability was the core issue, it declined to examine limitation and other contentions. The appeal was allowed. en-us Fri, 27 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 18:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73431 Spent nickel catalyst was treated as not resulting from manufacture and therefore not excisable to central excise duty, with the Tribunal following its earlier decisions and finding no reason to depart from them. Because excisability was the core issue, it declined to examine limitation and other contentions. The appeal was allowed. Case-Laws Central Excise Fri, 27 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73431