https://www.taxtmi.com/caselaws?id=352007 Soapstock arising during edible oil refining was treated as a by-product, not waste, because unintended emergence alone does not make material discardable. It is regarded as waste only where it has no value or negligible value and is intended to be thrown away. On the record, that condition was not established for the soapstock in question, so the exemption under the relevant notification was unavailable and the duty demand was sustained. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 06 Dec 2017 07:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352007 Soapstock arising during edible oil refining was treated as a by-product, not waste, because unintended emergence alone does not make material discardable. It is regarded as waste only where it has no value or negligible value and is intended to be thrown away. On the record, that condition was not established for the soapstock in question, so the exemption under the relevant notification was unavailable and the duty demand was sustained. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352007