https://www.taxtmi.com/caselaws?id=363363 Fatty acid, soap stock and spent earth arising incidentally during the refining of oil are treated as waste from manufacture, not as excisable goods. Where the intended process is production of refined oil and the disputed materials emerge only as unwanted residues, their possible marketability or sale value does not by itself make them manufactured goods liable to central excise duty. Applying the Larger Bench view, such incidental outputs are not independently manufactured for excise purposes, so the duty demand was unsustainable. en-us Mon, 23 Apr 2018 00:00:00 +0530 Thu, 12 Jul 2018 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363363 Fatty acid, soap stock and spent earth arising incidentally during the refining of oil are treated as waste from manufacture, not as excisable goods. Where the intended process is production of refined oil and the disputed materials emerge only as unwanted residues, their possible marketability or sale value does not by itself make them manufactured goods liable to central excise duty. Applying the Larger Bench view, such incidental outputs are not independently manufactured for excise purposes, so the duty demand was unsustainable. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363363