https://www.taxtmi.com/caselaws?id=775976 The CESTAT Bangalore held that spent solvents generated during the manufacture of bulk drugs qualify as excisable goods under Section 2(f) of the CEA and are liable to excise duty. Relying on precedent, the Tribunal clarified that the excisability of the product determines the duty liability. Since spent solvents are excisable, duty must be discharged. The impugned order, which had allowed exemption under Notification No. 23/2003-CE, was set aside. The appeals were allowed accordingly. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775976 The CESTAT Bangalore held that spent solvents generated during the manufacture of bulk drugs qualify as excisable goods under Section 2(f) of the CEA and are liable to excise duty. Relying on precedent, the Tribunal clarified that the excisability of the product determines the duty liability. Since spent solvents are excisable, duty must be discharged. The impugned order, which had allowed exemption under Notification No. 23/2003-CE, was set aside. The appeals were allowed accordingly. Case-Laws Central Excise Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775976