The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that excise duty cannot be levied on the spent solvent Dimethylformamide (DMF) which arose during the manufacture of dutiable Sucralose. Alkem Laboratories Ltd, the appellant assessee engaged in the manufacture of excisable goods falling under Chapters 21 and 29 of Schedule…
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