https://www.taxtmi.com/caselaws?id=52922 The Appellate Tribunal CESTAT, Mumbai ruled in a case involving a dispute over the classification and exigibility of spent/wasted catalyst used in the manufacture of Linear Alkyl Benzene detergent powder. The Tribunal held that spent Capital Goods, when disposed of without undergoing a manufacturing process, do not qualify as exigible goods for excise duty. As the spent catalyst did not transform into a new product through manufacturing, duty demands and penalties were dismissed under Sections 11A and 11AC of the Central Excise Act, 1944. The appeal was allowed, and the judgment did not address the time bar aspect due to the non-exigibility of the spent catalyst. en-us Wed, 07 Jan 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52922 The Appellate Tribunal CESTAT, Mumbai ruled in a case involving a dispute over the classification and exigibility of spent/wasted catalyst used in the manufacture of Linear Alkyl Benzene detergent powder. The Tribunal held that spent Capital Goods, when disposed of without undergoing a manufacturing process, do not qualify as exigible goods for excise duty. As the spent catalyst did not transform into a new product through manufacturing, duty demands and penalties were dismissed under Sections 11A and 11AC of the Central Excise Act, 1944. The appeal was allowed, and the judgment did not address the time bar aspect due to the non-exigibility of the spent catalyst. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52922