https://www.taxtmi.com/caselaws?id=86510 Spent earth and spent nickel catalyst arising as residue in manufacture were treated as not being goods brought into existence by manufacture, so they were outside excise liability. The Tribunal applied settled precedent that refuse, ashes, rubbish and similar manufacturing by-products do not become excisable merely because they may be sold or referred to in the tariff or an exemption notification. On that basis, the items were held not to be excisable goods and no duty was leviable. en-us Mon, 18 Nov 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86510 Spent earth and spent nickel catalyst arising as residue in manufacture were treated as not being goods brought into existence by manufacture, so they were outside excise liability. The Tribunal applied settled precedent that refuse, ashes, rubbish and similar manufacturing by-products do not become excisable merely because they may be sold or referred to in the tariff or an exemption notification. On that basis, the items were held not to be excisable goods and no duty was leviable. Case-Laws Central Excise Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86510