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of <h1>Spent earth not excisable under excise duty rules as per CEGAT ruling</h1> <h3>MARKFED VANASPATI & ALLIED INDUSTRIES Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT, New Delhi held that spent earth is not subject to excise duty as it does not qualify as a manufactured product, citing a ... Spent earth is not liable to duty - Judicial discipline The judgment by Appellate Tribunal CEGAT, New Delhi stated that spent earth is not liable to excise duty as it is not a manufactured product. The decision was based on a previous ruling by the Larger Bench in the case of M/s. Markfed Vanaspati & Allied Industries. The appeals related to the excisability of spent earth were disposed of accordingly.
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