https://www.taxtmi.com/caselaws?id=759349 Spent solvent emerging in the manufacture of bulk drugs was treated as waste solvent, not a marketable excisable product, and therefore not liable to central excise duty. The Tribunal relied on the Andhra Pradesh High Court ruling in Aurobindo Pharma, affirmed by the Supreme Court, and its own later decision in Sandoz Pvt. Limited to apply the settled principle that the department cannot take a contrary stand on an identical issue after accepting the earlier ruling. The denial of exemption-based treatment under Notification No. 23/2003-CE could not be sustained. en-us Fri, 27 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 12:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759349 Spent solvent emerging in the manufacture of bulk drugs was treated as waste solvent, not a marketable excisable product, and therefore not liable to central excise duty. The Tribunal relied on the Andhra Pradesh High Court ruling in Aurobindo Pharma, affirmed by the Supreme Court, and its own later decision in Sandoz Pvt. Limited to apply the settled principle that the department cannot take a contrary stand on an identical issue after accepting the earlier ruling. The denial of exemption-based treatment under Notification No. 23/2003-CE could not be sustained. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759349