https://www.taxtmi.com/caselaws?id=43986 Diluted sulphuric acid remaining after use was held to be only residue, not a product manufactured by the assessee, so it did not qualify as goods attracting central excise duty. The absence of manufacture was decisive: without a manufactured product, no duty could be levied on the retained liquid. The issue was therefore decided against the Revenue and in favour of the assessee, with no excise duty payable on the post-use residue. en-us Tue, 02 Mar 1999 00:00:00 +0530 Fri, 23 Jan 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43986 Diluted sulphuric acid remaining after use was held to be only residue, not a product manufactured by the assessee, so it did not qualify as goods attracting central excise duty. The absence of manufacture was decisive: without a manufactured product, no duty could be levied on the retained liquid. The issue was therefore decided against the Revenue and in favour of the assessee, with no excise duty payable on the post-use residue. Case-Laws Central Excise Tue, 02 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43986