https://www.taxtmi.com/caselaws?id=384065 The appeal was allowed in favor of the appellant, as the Bench upheld that spent solvents and sludge arising during the manufacturing process of pharmaceutical products are not chargeable to excise duty. The decision aligned with a previous ruling by the same Bench and emphasized the necessity of a transformation resulting in the creation of a new and distinct product for excise duty imposition. The appellant's argument, supported by legal principles and precedents, prevailed over the Revenue's contention that the goods were marketable and thus subject to excise duty. en-us Mon, 29 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384065 The appeal was allowed in favor of the appellant, as the Bench upheld that spent solvents and sludge arising during the manufacturing process of pharmaceutical products are not chargeable to excise duty. The decision aligned with a previous ruling by the same Bench and emphasized the necessity of a transformation resulting in the creation of a new and distinct product for excise duty imposition. The appellant's argument, supported by legal principles and precedents, prevailed over the Revenue's contention that the goods were marketable and thus subject to excise duty. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384065