https://www.taxtmi.com/caselaws?id=169932 The dispute concerned whether fatty acid distillate arising in the manufacture of exempted refined palm oil was a dutiable by-product or waste covered by the exemption notification. The Tribunal noted the earlier view treating similar residues as waste and the Supreme Court's observation that material can remain waste if it is not usable in the assessee's own manufacturing process. It held that marketability or use by others did not, by itself, defeat exemption where the material emerged during manufacture of exempted goods and was no longer required for the assessee's process. On that basis, a strong prima facie case was shown and pre-deposit was waived with stay of recovery. en-us Mon, 10 Mar 2014 00:00:00 +0530 Tue, 12 May 2015 14:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169932 The dispute concerned whether fatty acid distillate arising in the manufacture of exempted refined palm oil was a dutiable by-product or waste covered by the exemption notification. The Tribunal noted the earlier view treating similar residues as waste and the Supreme Court's observation that material can remain waste if it is not usable in the assessee's own manufacturing process. It held that marketability or use by others did not, by itself, defeat exemption where the material emerged during manufacture of exempted goods and was no longer required for the assessee's process. On that basis, a strong prima facie case was shown and pre-deposit was waived with stay of recovery. Case-Laws Central Excise Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169932