https://www.taxtmi.com/caselaws?id=123583 Spent nickel catalyst generated during manufacture was treated as waste or residue, not a dutiable manufactured product, because it was not shown to be a marketable excisable item and no specific tariff entry covered it. Modvat credit was also held admissible on denatorium saccharide used to denature ethyl alcohol, as the input was consumed in the manufacturing chain through an intermediate process even though the intermediate product was non-excisable. The Revenue's challenge therefore failed, and the assessee's claim to both reliefs was upheld. en-us Mon, 02 Jun 2008 00:00:00 +0530 Tue, 18 Sep 2012 10:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123583 Spent nickel catalyst generated during manufacture was treated as waste or residue, not a dutiable manufactured product, because it was not shown to be a marketable excisable item and no specific tariff entry covered it. Modvat credit was also held admissible on denatorium saccharide used to denature ethyl alcohol, as the input was consumed in the manufacturing chain through an intermediate process even though the intermediate product was non-excisable. The Revenue's challenge therefore failed, and the assessee's claim to both reliefs was upheld. Case-Laws Central Excise Mon, 02 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123583