TaxTMI 
TaxTMI 
2009 (3) TMI 455
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....E/554/2007 CCE, Hyd. v. M/s. Aurobindo Pharma Ltd. 5, 6 & 7/2007 (H-I) (D) CE dated 5-4-2007 Duty Rs. 4,26,673/- Equal penalty u/s 11AC of CEA, 1944 2 E/548/2007 CCE, Hyd. v. M/s. Aurobindo Pharma Ltd. 5, 6 & 7/2007 (H-I) (D) CE dated 5-4-2007 Duty Rs. 17,19,340/- 3 E/549/2007 CCE, Hyd. v. M/s. Aurobindo Pharma Ltd. 5, 6 & 7/2007 (H-I) (D) CE dated 5-4-20075 Duty Rs. 10,24,328/- 4 E/330/2007 CCE, Hyd. v. M/s. Aurobindo Pharma Ltd. 01/2007(H-I)(D) CEdated 24-1-2007 Duty Rs. 12,82,475/- Penalty Rs. 13,82,475/- (Rs. 12,82,475/- + 1,00,000/-) 5 E/283/2007 CCE, Hyd. v. M/s. Aurobindo Pharma Ltd. 15/2006 (H-I) (D) CE dated 4-12-2006 Duty Rs. 3,42,908/- Penalty Rs. 3,42,908....
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....ce and held the goods as non-excisable. Commissioner (Appeals) also ignored this aspect and upheld the Order-in-Original which is not proper and legally not correct. 3.2 The assessees are engaged in the manufacture of Bulk Drugs and Bulk Drugs Intermediates. They use solvents such as Methanol, Toluene etc., in the manufacture of the said products and availing Modvat Credit on the above said inputs/solvents. In the manufacturing process of the said finished goods, solvents such as Methanol, Toluene etc., are recovered and the same are re-used in the subsequent batches for four to five times till they become non-usable in the process. Then the assesses are clearing the recovered/distilled/spent solvents which contain 80 to 90% of Methanol,....
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....ements recorded from the persons who have purchased the impugned goods. 4. Learned JCDR would submit that the learned Commissioner (Appeals) has erred in coming to the conclusion that the goods are not excisable. She would also rely on the decision of the Larger Bench of the Tribunal in the case of Keti Chemicals v. CCE, Ahmedabad as reported at 1999 (113) E.L.T. 689 (Tribunal) for the proposition that spent sulphuric acid emerging as a by-product in the process of manufacture of another product is to be considered as having emerged as a result of process of manufacture. She would also submit that the learned Commissioner (Appeals) has erred in deciding the issue of excisability in these cases. 5. Learned Counsel appearing on behalf o....
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....ecide the leviability of excise duty. If product 'spent solvents' are considered as non-excisable, the question of discharge of excise duty on them does not arise. We find that this Bench of the Tribunal in the case of CCE, Hyderabad v. Everest Organics Ltd. as reported at 2008 (226) E.L.T. 554 (Tri.-Bang.) came to the following conclusion: "We have carefully considered the submissions. We notice that the Revenue has not appealed against the earlier order passed by the Commissioner (A) in the case of M/s. Vorin Lab. The Commissioner (A) has analyzed the facts and has noted that the item has lost its utility and has become "spent solvent". The product is required to be disposed of as they are hazardous under the Pollution Control norms. T....