2005 (9) TMI 374 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals) decision regarding spent methanol not being accounted in excise registers. The Tribunal agreed that spent methanol is industrial waste, not goods, and therefore not required to be accounted for in the RG 1 register. The department failed to provide evidence contradicting the assessee's claim. The appeal was rejected.