https://www.taxtmi.com/caselaws?id=107314 Spent nickel catalyst was held not to be excisable because it did not arise out of manufacture and did not constitute goods. The Tribunal followed its earlier decision and rejected the Revenue's reliance on Modvat credit usage and tariff classification, holding those factors insufficient to make the product dutiable. The Revenue's appeal therefore failed. en-us Fri, 23 Oct 1998 00:00:00 +0530 Wed, 21 Mar 2012 15:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107314 Spent nickel catalyst was held not to be excisable because it did not arise out of manufacture and did not constitute goods. The Tribunal followed its earlier decision and rejected the Revenue's reliance on Modvat credit usage and tariff classification, holding those factors insufficient to make the product dutiable. The Revenue's appeal therefore failed. Case-Laws Central Excise Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107314