https://www.taxtmi.com/caselaws?id=86314 Spent earth generated after activated earth was used as a bleaching agent in the manufacture of a vegetable product was treated as waste arising in the course of manufacture, not as a product emerging from manufacture under Section 2(f). The Tribunal followed its earlier view that such residue does not acquire the character of an excisable goods merely because it is later sold. On that basis, Central Excise duty on the spent earth was held unsustainable and the demand was set aside. en-us Fri, 20 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86314 Spent earth generated after activated earth was used as a bleaching agent in the manufacture of a vegetable product was treated as waste arising in the course of manufacture, not as a product emerging from manufacture under Section 2(f). The Tribunal followed its earlier view that such residue does not acquire the character of an excisable goods merely because it is later sold. On that basis, Central Excise duty on the spent earth was held unsustainable and the demand was set aside. Case-Laws Central Excise Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86314