https://www.taxtmi.com/caselaws?id=53744 Spent mercury cleared from a caustic soda plant after conversion from the mercury process to the membrane process was treated as waste catalyst, not as fresh input or manufactured goods. Because a catalyst is not raw material and spent catalyst does not arise by transformation of raw material into excisable goods, the provision on waste from processing of inputs did not apply. As excise duty is attracted only to goods produced or manufactured, the spent mercury was held not liable to central excise duty. The consequential demand for duty, interest and penalty was therefore unsustainable. en-us Thu, 21 Oct 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53744 Spent mercury cleared from a caustic soda plant after conversion from the mercury process to the membrane process was treated as waste catalyst, not as fresh input or manufactured goods. Because a catalyst is not raw material and spent catalyst does not arise by transformation of raw material into excisable goods, the provision on waste from processing of inputs did not apply. As excise duty is attracted only to goods produced or manufactured, the spent mercury was held not liable to central excise duty. The consequential demand for duty, interest and penalty was therefore unsustainable. Case-Laws Central Excise Thu, 21 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53744