2004 (9) TMI 204 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that the levy of Central Excise Duty on Catalyst Spent cannot be upheld as it does not amount to manufacture. The decision was based on the Apex Court ruling in the case of Ahmedabad Electricity Co. Ltd. The appeal was allowed as manufacture did not take place, following a previous Bench order in the case of Nirma Ltd.