https://www.taxtmi.com/caselaws?id=351376 Sludge or soya gum settled in storage of crude soya bean oil, and oil recovered from it by decantation or filtration, were held not to constitute excisable goods. The Tribunal followed its earlier order in the assessee's own case and reasoned that the recovered material was only impurities separated from the original crude oil during storage, without any manufacturing process or emergence of a new and distinct product. On that basis, the demand for central excise duty was not sustainable and the assessee's claim was allowed. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351376 Sludge or soya gum settled in storage of crude soya bean oil, and oil recovered from it by decantation or filtration, were held not to constitute excisable goods. The Tribunal followed its earlier order in the assessee's own case and reasoned that the recovered material was only impurities separated from the original crude oil during storage, without any manufacturing process or emergence of a new and distinct product. On that basis, the demand for central excise duty was not sustainable and the assessee's claim was allowed. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351376