https://www.taxtmi.com/caselaws?id=116408 The Tribunal ruled in favor of the appellant, holding that wash water used in the washing of Polyamide chips is not subject to excise duty under sub-heading 3824.90. The appellant successfully argued that wash water should not be classified as a manufactured product for excise duty purposes. The Tribunal emphasized that the adjudicating authority cannot go beyond the scope of the Show-cause Notice and considered the precedent that caprolactam, extracted from wash water, is not excisable. Consequently, the demand for excise duty was rejected, and the appellant was granted a stay of recovery pending the appeal hearing. en-us Tue, 19 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 12:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116408 The Tribunal ruled in favor of the appellant, holding that wash water used in the washing of Polyamide chips is not subject to excise duty under sub-heading 3824.90. The appellant successfully argued that wash water should not be classified as a manufactured product for excise duty purposes. The Tribunal emphasized that the adjudicating authority cannot go beyond the scope of the Show-cause Notice and considered the precedent that caprolactam, extracted from wash water, is not excisable. Consequently, the demand for excise duty was rejected, and the appellant was granted a stay of recovery pending the appeal hearing. Case-Laws Central Excise Tue, 19 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116408