https://www.taxtmi.com/caselaws?id=120172 The Tribunal upheld the Commissioner's decision that spent solvents like Methanol, Ethyl Acetate, and others, which had become industrial waste, were not subject to duty, fine, or penalty under Chapter 29 due to their impurity from repeated use. Relying on previous Tribunal and Supreme Court judgments, the Tribunal dismissed the Revenue's appeal, affirming that the solvents did not meet purity requirements for classification and that the demands were rightly set aside. The decision was deemed just and proper, consistent with established legal precedents, leading to the rejection of the appeal. en-us Wed, 18 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 13:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120172 The Tribunal upheld the Commissioner's decision that spent solvents like Methanol, Ethyl Acetate, and others, which had become industrial waste, were not subject to duty, fine, or penalty under Chapter 29 due to their impurity from repeated use. Relying on previous Tribunal and Supreme Court judgments, the Tribunal dismissed the Revenue's appeal, affirming that the solvents did not meet purity requirements for classification and that the demands were rightly set aside. The decision was deemed just and proper, consistent with established legal precedents, leading to the rejection of the appeal. Case-Laws Central Excise Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120172