https://www.taxtmi.com/caselaws?id=384066 The Bench held that spent solvents and sludge arising during the manufacturing process of final products are not chargeable to excise duty. The decision reiterated that these products do not meet the criteria for imposition of excise duty as they are not manufactured or produced by the appellant but arise during the manufacturing process. The judgment emphasized the necessity of fulfilling the conditions under the Central Excise Act for levying excise duty and upheld the appellant's position, providing consequential relief. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384066 The Bench held that spent solvents and sludge arising during the manufacturing process of final products are not chargeable to excise duty. The decision reiterated that these products do not meet the criteria for imposition of excise duty as they are not manufactured or produced by the appellant but arise during the manufacturing process. The judgment emphasized the necessity of fulfilling the conditions under the Central Excise Act for levying excise duty and upheld the appellant's position, providing consequential relief. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384066