Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable

Alkem Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that spent solvent (DMF) arising during the course of manufacture of dutiable ‘Sucralose’ is not dutiable and hence demand of excise duty thereof is not sustainable in law. Facts- The appellants are engaged in the manufacture of excisable goods falling under Chapter 21 and 29 of Schedule to the Central Excise Tariff Act, 1985. The appellants are also availing CENVAT Credit of duty paid on capital goods, inputs used in or in relation to the manufacture of finished goods. During the preventive check carried ...