https://www.taxtmi.com/caselaws?id=360628 Waste arising in the refining of edible oil was held to be non-excisable because it was not a manufactured product but an incidental residue removed from crude oil. The Tribunal applied the larger Bench view that sale value alone does not determine excisability, and treated the material as waste and refuse covered by the exemption notification. On that basis, the waste generated during the refining process was not liable to excise duty, the impugned order was set aside, and the appeal was allowed. en-us Fri, 06 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360628 Waste arising in the refining of edible oil was held to be non-excisable because it was not a manufactured product but an incidental residue removed from crude oil. The Tribunal applied the larger Bench view that sale value alone does not determine excisability, and treated the material as waste and refuse covered by the exemption notification. On that basis, the waste generated during the refining process was not liable to excise duty, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360628