https://www.taxtmi.com/caselaws?id=361147 The Tribunal allowed the appeal, setting aside the duty demand on waste products arising during the manufacturing of refined edible oils. It held that items like fatty acid oil, sludge, soap stock, and spent earth were covered by the exemption under Notification No. 89/95-CE. The decision clarified the distinction between manufacturing by-products and waste products, emphasizing that incidental products from the refining process qualified for the exemption. The judgment relied on precedent and extended benefits granted in similar cases, providing clarity on the interpretation of duty exemptions for waste products in such manufacturing processes. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 30 May 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361147 The Tribunal allowed the appeal, setting aside the duty demand on waste products arising during the manufacturing of refined edible oils. It held that items like fatty acid oil, sludge, soap stock, and spent earth were covered by the exemption under Notification No. 89/95-CE. The decision clarified the distinction between manufacturing by-products and waste products, emphasizing that incidental products from the refining process qualified for the exemption. The judgment relied on precedent and extended benefits granted in similar cases, providing clarity on the interpretation of duty exemptions for waste products in such manufacturing processes. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361147