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<h1>Manufacturing by-product not subject to Excise duty. Appeal allowed for Appellants.</h1> <h3>AMRIT BANASPATI COMPANY LTD. Versus COMMISSIONER OF C. EX., MEERUT</h3> The Tribunal held that soapy matter obtained during Banaspati manufacture is not liable to Central Excise duty as it is not a marketable commodity, being ... Vegetable oil - Soap stock, soapy water - Marketability The appeal involved whether soapy matter obtained during the manufacture of Banaspati is liable to Central Excise duty. The Appellants argued that the soapy matter is not marketable as it is used to manufacture acid oil. The Tribunal agreed, stating that the soapy matter is not a marketable commodity and allowed the appeal.