https://www.taxtmi.com/caselaws?id=355974 CESTAT NEW DELHI held that fatty acids, wax and gum arising during manufacture of refined vegetable oil constitute waste eligible for exemption under N/N. 89/95-CE. The appellant converted crude rice bran oil into refined oil through deguming, de-waxing, and deacidification processes. The tribunal ruled that gums, waxes, and fatty acid distillate are unwanted materials removed during refining, not manufactured products. Since the manufacturing process aims to produce refined oil by removing these unwanted substances, they qualify as waste under the exemption notification. Appeal remanded to regular Division Bench for further consideration. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355974 CESTAT NEW DELHI held that fatty acids, wax and gum arising during manufacture of refined vegetable oil constitute waste eligible for exemption under N/N. 89/95-CE. The appellant converted crude rice bran oil into refined oil through deguming, de-waxing, and deacidification processes. The tribunal ruled that gums, waxes, and fatty acid distillate are unwanted materials removed during refining, not manufactured products. Since the manufacturing process aims to produce refined oil by removing these unwanted substances, they qualify as waste under the exemption notification. Appeal remanded to regular Division Bench for further consideration. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355974