2008 (1) TMI 757

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... On written submissions, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 13/2005-CE, dated 31-1-2005 passed by the Commissioner (A), Hyderabad setting aside the Order-in-Original No. 5/2004, dated 31-5-2004 passed by the Assistant Commissioner confirming demands on spent solvent which has been removed by the assessee. The spent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d after few usages. She noted that in the whole processes, there is no method where it can be held that the spent solvents are being manufactured, as the same raw materials with certain impurities are emerging. She noted the fact that it is "spent" means which is no longer useable in the manufacturing processing at the assessee's premises and they have to be getting rid of the same, as it is a haz....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Commissioner (A) is required to be accepted in the light of the earlier order given in the case of M/s. Vorin Labs Ltd. 4. 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 analysed the facts and has noted that the item has lost its util....