https://www.taxtmi.com/caselaws?id=358609 Fatty acids, wax, gums and spent earth arising during the refining of vegetable oil were treated as incidental waste rather than excisable manufactured goods, because the refining process was directed to obtaining refined oil and the removed materials did not themselves undergo a separate manufacturing process. Their mere saleability was held insufficient to establish excisability. On that basis, these outputs were held to fall within Notification No. 89/1995-CE dated 18.05.1995, and exemption was available in respect of the goods generated in the refining process. en-us Tue, 27 Feb 2018 00:00:00 +0530 Mon, 16 Apr 2018 06:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358609 Fatty acids, wax, gums and spent earth arising during the refining of vegetable oil were treated as incidental waste rather than excisable manufactured goods, because the refining process was directed to obtaining refined oil and the removed materials did not themselves undergo a separate manufacturing process. Their mere saleability was held insufficient to establish excisability. On that basis, these outputs were held to fall within Notification No. 89/1995-CE dated 18.05.1995, and exemption was available in respect of the goods generated in the refining process. Case-Laws Central Excise Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358609