https://www.taxtmi.com/caselaws?id=266695 Residues arising from refining vegetable oil, including gad, sludge, acid oil and spent earth, were treated as eligible for the relevant exemption because earlier decisions had already held that spent earth remained earth after processing and that similar process residues such as impurities, soap stock and wax qualified as exempt waste. The controversy was therefore regarded as settled and not open to re-examination, with the stated result that the exemption applied and the demand, interest and penalty could not survive. en-us Mon, 15 Sep 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266695 Residues arising from refining vegetable oil, including gad, sludge, acid oil and spent earth, were treated as eligible for the relevant exemption because earlier decisions had already held that spent earth remained earth after processing and that similar process residues such as impurities, soap stock and wax qualified as exempt waste. The controversy was therefore regarded as settled and not open to re-examination, with the stated result that the exemption applied and the demand, interest and penalty could not survive. Case-Laws Central Excise Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266695