https://www.taxtmi.com/caselaws?id=354 The Appellate Tribunal CESTAT, Mumbai held that the process of recovering caustic soda did not amount to manufacture as no new product emerged with different characteristics. The Tribunal emphasized that the mere presence of an exemption notification did not automatically make the product excisable, and the recovered caustic soda was deemed non-excisable. While duty payment was not required, the refund claim needed examination under unjust enrichment provisions. The judgment referenced Supreme Court cases to support its findings and was pronounced on 13-9-2005, disposing of both appeals accordingly. en-us Tue, 13 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354 The Appellate Tribunal CESTAT, Mumbai held that the process of recovering caustic soda did not amount to manufacture as no new product emerged with different characteristics. The Tribunal emphasized that the mere presence of an exemption notification did not automatically make the product excisable, and the recovered caustic soda was deemed non-excisable. While duty payment was not required, the refund claim needed examination under unjust enrichment provisions. The judgment referenced Supreme Court cases to support its findings and was pronounced on 13-9-2005, disposing of both appeals accordingly. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354