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TMI Blog2017 (4) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... uene, IPA, acetic acid, etc., with purity ranging from 90% to 97%. This is second round of litigation before this forum. In an earlier Final Order No. 941-943/2002, the Tribunal remanded the matter with the observation that such items have not been tested to ascertain the purity level, hence remanded with the directions to concerned adjudicating authority to test the product in question and to pass de novo order. Against this, Department approached the High Court with the contention that testing of material is not at all possible as the material is not available. Hon'ble High Court, inter alia, gave directions to the concerned authorities to dispose of the matter in accordance with law on the basis of evidence available before it, including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industrial waste cleared by the appellants and not goods of high purity as contended by the Department. 4. The relevant portion is reproduced as under :- 29. As submitted by DLL, it is a fact that the Department has not tested any samples to ascertain the purity of impugned goods. It is also a fact that M/s. Inventaa Chemicals on whose records much reliance has been placed by the Department to allege clearance of high purity methanol in the guise of spent solvent, has tested the said goods only for moisture content. As no samples were drawn and tested at buyers end, the statements given by employees of customers cannot be held against the consignor. These statements cannot be taken as the basis and taken against the consignor w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems such as paints, thinners and also bulk drugs of similar nature as that of M/s. Inventa Chemicals, in this case. But the subsequent use of an item alone cannot become a valid ground to arrive at a conclusion that the said goods were obtained from an act of manufacture and can be held as excisable. The solvents remained the same even after the process, but with some impurities like Toluene with Acetone, Methanol with Acetonitrile/Xylene/IPA/Acetonitrile/Chloro Benzene. Thus the resultant products in the instant case are not new and distringuishable products and they cannot be treated as excisable goods. 5. Accordingly, he has dropped the proceedings. We do not find any infirmity in the impugned order since the retesting of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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