https://www.taxtmi.com/caselaws?id=771256 CESTAT New Delhi allowed the appeal and set aside the demand for CENVAT duty on edible lactose. The appellant had imported edible lactose, processed part of it into pharma grade through job work, and cleared the remainder after reversing CENVAT credit. The Tribunal held that excise duty under Section 3 applies only to manufactured or produced goods, not merely cleared imported goods. Since the appellant had no manufacturing facility for edible lactose and only cleared imported inputs, no duty liability arose. The Commissioner failed to establish through evidence that the appellant manufactured edible grade lactose, making the demand unsustainable. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 21 May 2025 13:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771256 CESTAT New Delhi allowed the appeal and set aside the demand for CENVAT duty on edible lactose. The appellant had imported edible lactose, processed part of it into pharma grade through job work, and cleared the remainder after reversing CENVAT credit. The Tribunal held that excise duty under Section 3 applies only to manufactured or produced goods, not merely cleared imported goods. Since the appellant had no manufacturing facility for edible lactose and only cleared imported inputs, no duty liability arose. The Commissioner failed to establish through evidence that the appellant manufactured edible grade lactose, making the demand unsustainable. Case-Laws Central Excise Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771256