https://www.taxtmi.com/caselaws?id=786687 Spent solvent residue arising from repeated use in bulk drug manufacture was not treated as a distinct excisable commodity, and its clearance from the factory did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 read with Chapter Note 1(a) to Chapter 29. The Tribunal applied the earlier line of decisions on the same facts and held the duty demand unsustainable on that ground. For the post-10-05-2008 period, the demand also failed because the show cause notices invoked only Section 2(f) and did not rely on Section 2(d); the Revenue could not sustain the demand on an uninvoked basis. The impugned demand was set aside. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786687 Spent solvent residue arising from repeated use in bulk drug manufacture was not treated as a distinct excisable commodity, and its clearance from the factory did not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 read with Chapter Note 1(a) to Chapter 29. The Tribunal applied the earlier line of decisions on the same facts and held the duty demand unsustainable on that ground. For the post-10-05-2008 period, the demand also failed because the show cause notices invoked only Section 2(f) and did not rely on Section 2(d); the Revenue could not sustain the demand on an uninvoked basis. The impugned demand was set aside. Case-Laws Central Excise Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786687