https://www.taxtmi.com/caselaws?id=360633 Waste or refuse generated incidentally during the refining of edible oil is not treated as excisable manufactured goods merely because it has market value. The Tribunal applied the settled principle that incidental value does not determine excisability, and treated spend earth sludge as residue arising in the manufacturing process rather than a manufactured final product or by-product. On that basis, the residue was regarded as outside the charge of excise and covered by the exemption for waste under Notification No. 89/95-CE, so duty on spend earth sludge was not sustainable. en-us Tue, 10 Apr 2018 00:00:00 +0530 Mon, 21 May 2018 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360633 Waste or refuse generated incidentally during the refining of edible oil is not treated as excisable manufactured goods merely because it has market value. The Tribunal applied the settled principle that incidental value does not determine excisability, and treated spend earth sludge as residue arising in the manufacturing process rather than a manufactured final product or by-product. On that basis, the residue was regarded as outside the charge of excise and covered by the exemption for waste under Notification No. 89/95-CE, so duty on spend earth sludge was not sustainable. Case-Laws Central Excise Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360633