https://www.taxtmi.com/caselaws?id=341359 Spent solvents and industrial waste cleared during bulk drug manufacturing were held not to be excisable goods because the record did not show that they emerged as a distinct, new and identifiable commodity through a process amounting to manufacture. The absence of sample testing to prove alleged high purity, and the fact that mere possibility of later use by others did not establish excisability, meant the departmental appeal had no merit. en-us Thu, 10 Nov 2016 00:00:00 +0530 Fri, 07 Apr 2017 08:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341359 Spent solvents and industrial waste cleared during bulk drug manufacturing were held not to be excisable goods because the record did not show that they emerged as a distinct, new and identifiable commodity through a process amounting to manufacture. The absence of sample testing to prove alleged high purity, and the fact that mere possibility of later use by others did not establish excisability, meant the departmental appeal had no merit. Case-Laws Central Excise Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341359