https://www.taxtmi.com/caselaws?id=374383 The Tribunal allowed the appeals in a case involving a 100% Export Oriented Unit manufacturing Bulk Drugs, disputing tax liability on clearances of spent solvents and sludge residue. Relying on judicial decisions, the Tribunal emphasized that excise duty applies only to goods manufactured in India. Citing an Apex Court judgment, it clarified excise duty imposition conditions, concluding the Department's orders were unsustainable. The decision reaffirmed the necessity for goods to be produced in India to attract excise duty, emphasizing the transformation of raw materials into distinct products. This case sets a legal precedent for similar disputes on tax liability for manufacturing by-products. 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 The Tribunal allowed the appeals in a case involving a 100% Export Oriented Unit manufacturing Bulk Drugs, disputing tax liability on clearances of spent solvents and sludge residue. Relying on judicial decisions, the Tribunal emphasized that excise duty applies only to goods manufactured in India. Citing an Apex Court judgment, it clarified excise duty imposition conditions, concluding the Department's orders were unsustainable. The decision reaffirmed the necessity for goods to be produced in India to attract excise duty, emphasizing the transformation of raw materials into distinct products. This case sets a legal precedent for similar disputes on tax liability for manufacturing by-products. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374383