https://www.taxtmi.com/caselaws?id=445120 CESTAT Ahmedabad allowed the appeal, setting aside demands for central excise duty on spent solvent and waste scrap. The tribunal held that spent solvent (DMF) from manufacturing dutiable goods is not marketable and therefore not dutiable, following SC precedent in Commissioner v. Aurobindo Pharma Ltd. Regarding waste scrap clearance, the department failed to prove CENVAT credit was availed on materials generating the waste. The tribunal relied on SC decision in Commissioner v. West Coast Industrial Gases Ltd, ruling that waste drums/packaging materials don't constitute dutiable waste from credited inputs. Personal penalties under Rule 26 were also set aside as the merit-based issues were decided favorably for the appellant. en-us Tue, 31 Oct 2023 00:00:00 +0530 Tue, 31 Oct 2023 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445120 CESTAT Ahmedabad allowed the appeal, setting aside demands for central excise duty on spent solvent and waste scrap. The tribunal held that spent solvent (DMF) from manufacturing dutiable goods is not marketable and therefore not dutiable, following SC precedent in Commissioner v. Aurobindo Pharma Ltd. Regarding waste scrap clearance, the department failed to prove CENVAT credit was availed on materials generating the waste. The tribunal relied on SC decision in Commissioner v. West Coast Industrial Gases Ltd, ruling that waste drums/packaging materials don't constitute dutiable waste from credited inputs. Personal penalties under Rule 26 were also set aside as the merit-based issues were decided favorably for the appellant. Case-Laws Central Excise Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445120