https://www.taxtmi.com/caselaws?id=117764 Recovered spent solvents and waste methanol, after purification and reuse, were held not to be excisable goods because they were only recovered material that had already been used in manufacture and had not emerged as a new product with a distinct name, use and character. Mere purification or concentration of an already used chemical was treated as insufficient to constitute manufacture. The Tribunal also noted that the burden to establish manufacture and dutiability lay on the Revenue, which had produced no fresh evidence to show that the recovered material was a new excisable product. On that basis, the duty demand, interest and penalties were held unsustainable. en-us Fri, 10 Mar 2006 00:00:00 +0530 Fri, 15 Mar 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117764 Recovered spent solvents and waste methanol, after purification and reuse, were held not to be excisable goods because they were only recovered material that had already been used in manufacture and had not emerged as a new product with a distinct name, use and character. Mere purification or concentration of an already used chemical was treated as insufficient to constitute manufacture. The Tribunal also noted that the burden to establish manufacture and dutiability lay on the Revenue, which had produced no fresh evidence to show that the recovered material was a new excisable product. On that basis, the duty demand, interest and penalties were held unsustainable. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117764