https://www.taxtmi.com/caselaws?id=198245 Spent sulphuric acid arising incidentally as a by-product in the manufacture of detergent cake and detergent powder was treated as waste and fell within the exemption notification; the assessee's exemption was therefore sustained. Dilution of fabric brightener from a higher to a lower concentration was held to be mere processing without emergence of a new product, so it did not amount to manufacture and no duty liability arose. The Tribunal relied on prior authority on spent sulphuric acid and accepted the appellate finding that dilution alone was insufficient to attract excise duty. The revenue challenge failed on both issues and the relief granted to the assessee was maintained. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 26 Jan 2018 14:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198245 Spent sulphuric acid arising incidentally as a by-product in the manufacture of detergent cake and detergent powder was treated as waste and fell within the exemption notification; the assessee's exemption was therefore sustained. Dilution of fabric brightener from a higher to a lower concentration was held to be mere processing without emergence of a new product, so it did not amount to manufacture and no duty liability arose. The Tribunal relied on prior authority on spent sulphuric acid and accepted the appellate finding that dilution alone was insufficient to attract excise duty. The revenue challenge failed on both issues and the relief granted to the assessee was maintained. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198245