https://www.taxtmi.com/caselaws?id=343711 The Tribunal ruled in favor of the appellant, setting aside the duty liability imposed on recovered oil and tank sledge. It determined that these products are waste arising during the manufacturing process and qualify for exemption from Central Excise duty under Notification 89/95-CE. The decision clarified the distinction between waste products and by-products, emphasizing that impurities in oil processing can be exempt under the notification. en-us Tue, 16 May 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343711 The Tribunal ruled in favor of the appellant, setting aside the duty liability imposed on recovered oil and tank sledge. It determined that these products are waste arising during the manufacturing process and qualify for exemption from Central Excise duty under Notification 89/95-CE. The decision clarified the distinction between waste products and by-products, emphasizing that impurities in oil processing can be exempt under the notification. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343711