https://www.taxtmi.com/caselaws?id=76909 Spent methanol and other recovered solvents cleared from the factory were treated as non-excisable, because they had already been used in bulk drug manufacture and were later only recovered, purified, and sold as spent material. Applying the settled test of manufacture, the Tribunal found that recovery or purification of an already used substance does not create a new product unless a distinct commodity with a different name, character, and use emerges. On that basis, the recovered solvents were not regarded as excisable by-products and no central excise duty was payable on their clearance. en-us Wed, 18 Mar 2009 00:00:00 +0530 Wed, 28 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76909 Spent methanol and other recovered solvents cleared from the factory were treated as non-excisable, because they had already been used in bulk drug manufacture and were later only recovered, purified, and sold as spent material. Applying the settled test of manufacture, the Tribunal found that recovery or purification of an already used substance does not create a new product unless a distinct commodity with a different name, character, and use emerges. On that basis, the recovered solvents were not regarded as excisable by-products and no central excise duty was payable on their clearance. Case-Laws Central Excise Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76909