2017 (4) TMI 329

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..... Gemini Edibles & Fats India Pvt. Ltd. v. CC, CCE & ST, Guntur [2016 (6) TMI 990 - CESTAT HYDERABAD] had occasion to consider the dutiability of ‘spent earth’ arising as residue in the process of refining crude palm oil. The issue was held in favor of assessee after analyzing the C.B.E. & C. Clarification No. 904/24/2009-CX., dated 28-10-2009 - appeal dismissed - decided against Revenue.
Ms. Sulekha Beevi C.S., Member (J) and Shri Madhu Mohan Damodhar, Member (T) Shri Arun Kumar, Deputy Commissioner (AR), for the Appellant. None, for the Respondent. ORDER [Order per : Madhu Mohan Damodhar, Member (T)]. - Issue in dispute is whether spent solvents/industrial waste cleared by the respondent are non-excisable goods of lesser purity obta .....

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..... year 2002 and also considering that this has come up second time before this forum, the request for adjournment is denied and the appeal taken up for disposal. 3. It is seen that the adjudicating authority has initiated and completed the de novo adjudicating proceedings only pursuant to the remand directions of this Tribunal. On a reference made by the Department to the Hon'ble High Court, directions had been given, inter alia, to dispose of the matter on the basis of evidence available before the adjudicating authority. We note that this is exactly what the adjudicating authority has done in de novo adjudication. The adjudicating authority in paras 25 to 30 of the impugned order has analysed the contentions of both sides in detail, .....

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..... excisable. 30.1 Now, it is a settled law that a commodity would not become excisable merely because there exists a separate tariff entry in respect of such commodity. The real litmus test is that such commodity should have resulted from the process of manufacture and should be distinct and new identifiable commodity. As seen from the case records, it is clear that the spent solvents/industrial wastes cleared by DLL are the resultant products from the repeated use or recycling of solvents in the manufacture of bulk drugs. These solvents are mainly used for washing in the process to remove impurities remain beyond the permissible levels, the same are not useful for DLL. Such solvents sold for some consideration by DLL as in the instant .....

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