https://www.taxtmi.com/caselaws?id=360639 Sludge and residues arising in the manufacture of refined oil were treated as not excisable and therefore not liable to central excise duty. The analysis notes that refined oil attracted nil rate of duty under Notification No. 3/2006, and that earlier decisions in the assessee's own case and similar matters had already concluded that soya sludge or comparable residue did not fall under Chapter Heading 15.07, later reflected as Chapter Heading 15.22 of the Central Excise Tariff Act, 1985. Following that settled view, the demand on the sludge and residues could not survive. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sun, 20 May 2018 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360639 Sludge and residues arising in the manufacture of refined oil were treated as not excisable and therefore not liable to central excise duty. The analysis notes that refined oil attracted nil rate of duty under Notification No. 3/2006, and that earlier decisions in the assessee's own case and similar matters had already concluded that soya sludge or comparable residue did not fall under Chapter Heading 15.07, later reflected as Chapter Heading 15.22 of the Central Excise Tariff Act, 1985. Following that settled view, the demand on the sludge and residues could not survive. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360639