https://www.taxtmi.com/caselaws?id=53356 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, ruling that the levy of Central Excise Duty on Catalyst Spent was not valid as it did not constitute manufacture, citing the Supreme Court's decision in Ahmedabad Electricity Co. Ltd. The decision aligned with a prior Bench ruling in the case of Nirma Ltd. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53356 The Appellate Tribunal CESTAT, Mumbai allowed the appeal, ruling that the levy of Central Excise Duty on Catalyst Spent was not valid as it did not constitute manufacture, citing the Supreme Court's decision in Ahmedabad Electricity Co. Ltd. The decision aligned with a prior Bench ruling in the case of Nirma Ltd. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53356