https://www.taxtmi.com/caselaws?id=355974 Fatty acids, wax and gums arising incidentally during refining of crude vegetable oil are treated as waste, not separately manufactured excisable goods, because the process is directed to removing unwanted materials and producing refined oil. Their saleability or commercial value does not by itself make them excisable. On that basis, such by-products fall within Notification No. 89/95-CE, and exemption is available where they arise in the course of manufacture as incidental waste. en-us Tue, 30 Jan 2018 00:00:00 +0530 Fri, 06 Jun 2025 09:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355974 Fatty acids, wax and gums arising incidentally during refining of crude vegetable oil are treated as waste, not separately manufactured excisable goods, because the process is directed to removing unwanted materials and producing refined oil. Their saleability or commercial value does not by itself make them excisable. On that basis, such by-products fall within Notification No. 89/95-CE, and exemption is available where they arise in the course of manufacture as incidental waste. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355974