2015 (1) TMI 816 - HC - Central Excise

Demand of Excise duty on value/price of the by-product namely Spent Acid cleared - while availing benefit of exemption under Notification No. 6/2002-C.E. Held that - Assessee in the process of manufacturing soap uses acid slurry and in the process Spent sulphuric acid gets generated as a bye product demand set aside Following decision of assessee's own previous case 2012 (10) TMI 138 - GUJARAT HIGH COURT - Decided in favor of assessee.

Summary

The Gujarat High Court dismissed the revenue's appeals against an order of the Customs, Excise & Service Tax Appellate Tribunal. The court found no substantial question of law involved in the case, as a similar question had already been decided against the revenue in a previous case.