https://www.taxtmi.com/caselaws?id=76088 CESTAT, BANGALORE - AT held that soap stock arising during refining of edible oil is waste, not a by-product, and therefore not eligible for benefit under Notification No. 89/95. The Tribunal found revenue's appeals devoid of merit, noting prior higher-authority decisions and Supreme Court authority precluding revenue from taking an opposite stand after electing not to appeal earlier orders. The tariff heading relied on by revenue was inapplicable as the appellants are refiners, not manufacturers of a resulting fatty-substance product; appeals dismissed. en-us Wed, 13 May 2009 00:00:00 +0530 Mon, 17 Nov 2025 14:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76088 CESTAT, BANGALORE - AT held that soap stock arising during refining of edible oil is waste, not a by-product, and therefore not eligible for benefit under Notification No. 89/95. The Tribunal found revenue's appeals devoid of merit, noting prior higher-authority decisions and Supreme Court authority precluding revenue from taking an opposite stand after electing not to appeal earlier orders. The tariff heading relied on by revenue was inapplicable as the appellants are refiners, not manufacturers of a resulting fatty-substance product; appeals dismissed. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76088