https://www.taxtmi.com/caselaws?id=374383 Excise duty on spent solvents and sludge cleared by a 100% EOU depends on whether the items are manufactured goods within the statutory definition of excisable goods. Mere inclusion in the tariff is insufficient; duty arises only if processing results in a new and distinct article with a different name, character or use. Applying this principle and the cited precedent, the clearances of spent solvents and sludge did not satisfy the test for levy, so the duty demand could not be sustained. en-us Tue, 29 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374383 Excise duty on spent solvents and sludge cleared by a 100% EOU depends on whether the items are manufactured goods within the statutory definition of excisable goods. Mere inclusion in the tariff is insufficient; duty arises only if processing results in a new and distinct article with a different name, character or use. Applying this principle and the cited precedent, the clearances of spent solvents and sludge did not satisfy the test for levy, so the duty demand could not be sustained. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374383