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1. Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.

2. Waste item or not - Benefit of exemption - waste arising out of manufacture of vegetable oils - waste, gums, fatty acids etc. arising during the course of manufacture of...

3. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

4. Waste - Fatty Acid, Soap Stock, Spent Earth etc. - process of manufacture is for refined oil and the waste which arises during the course of such manufacture cannot be...

5. The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said...

6. Manufacture - clearances of the mixed solvent (spent solvents), which is done from the factory premises, is the residue, which gets retained after the manufacturing of...

7. Waste or not - benefit of N/N. 89/95-CE - fatty acids arising in course of manufacture of refined palm oil and Vanaspati ghee - The Appellants are entitled to exemption...

8. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

9. Marketetability of product - 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory - not a marketable commodity - not...

10. Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. - if a...

11. Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.

12. Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is...

13. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

14. Waste - Char Fines/Lumps arise as a waste during the manufacture of Sponge Iron are not excisable - AT

15. CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining...