https://www.taxtmi.com/caselaws?id=173458 Soap stock and wax arising incidentally during the refining of vegetable oil were treated as waste for exemption purposes, because they were not separately manufactured as excisable products and were merely incidental outputs of the refining process. Their marketability and use by soap manufacturers did not, by themselves, take them outside the scope of the waste exemption under Notification No. 89/95-CE. The Revenue's demand was rejected, and the exemption was upheld for these cleared residues. en-us Tue, 04 Aug 2009 00:00:00 +0530 Thu, 22 Jun 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173458 Soap stock and wax arising incidentally during the refining of vegetable oil were treated as waste for exemption purposes, because they were not separately manufactured as excisable products and were merely incidental outputs of the refining process. Their marketability and use by soap manufacturers did not, by themselves, take them outside the scope of the waste exemption under Notification No. 89/95-CE. The Revenue's demand was rejected, and the exemption was upheld for these cleared residues. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173458