https://www.taxtmi.com/caselaws?id=350719 Acid oil emerging as waste during the manufacture of refined oil was held entitled to exemption under Notification No. 89/95-CE. The Tribunal treated the residue as waste, not as a by-product, and relied on earlier decisions that had similarly classified soap stock, wax, gums and fatty acids as waste arising in manufacture. It noted that the contrary Revenue authority had been distinguished in later Tribunal rulings. Applying the principle that waste emerging in the course of manufacture is covered by the exemption notification, the Tribunal allowed the benefit and set aside the denial of exemption. en-us Wed, 27 Sep 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350719 Acid oil emerging as waste during the manufacture of refined oil was held entitled to exemption under Notification No. 89/95-CE. The Tribunal treated the residue as waste, not as a by-product, and relied on earlier decisions that had similarly classified soap stock, wax, gums and fatty acids as waste arising in manufacture. It noted that the contrary Revenue authority had been distinguished in later Tribunal rulings. Applying the principle that waste emerging in the course of manufacture is covered by the exemption notification, the Tribunal allowed the benefit and set aside the denial of exemption. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350719