Goods Cleared Without Lab Test and Claimed Mixing in Tank as Afterthought: CESTAT rejects appeal

Nirma Limited Vs C.C.E. & S.T. Vadodara-i (CESTAT Ahmedabad)

Introduction: In the recent case of Nirma Limited Vs C.C.E. & S.T. Vadodara-i, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad dismissed an appeal filed by Nirma Limited. The central dispute revolved around the unloading and mixing of goods in a factory tank, with the tribunal finding this claim to be an afterthought.

Analysis: Nirma Limited, a manufacturer o

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