https://www.taxtmi.com/caselaws?id=357212 Goods arising during the manufacture of refined oil were treated as eligible for exemption under Notification No. 89/95-CE because a Larger Bench had already held that such products are not excisable goods. The Tribunal followed that binding view and accepted that the exemption for waste arising in the course of manufacture of exempted goods applies to these goods. The controversy was therefore no longer open, and the respondents were entitled to the benefit of the notification. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357212 Goods arising during the manufacture of refined oil were treated as eligible for exemption under Notification No. 89/95-CE because a Larger Bench had already held that such products are not excisable goods. The Tribunal followed that binding view and accepted that the exemption for waste arising in the course of manufacture of exempted goods applies to these goods. The controversy was therefore no longer open, and the respondents were entitled to the benefit of the notification. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357212