https://www.taxtmi.com/caselaws?id=368427 The Tribunal ruled in favor of the appellant, holding that the waste products generated during the manufacturing process of refined oils were covered by the exemption notification. The by-products like fatty acid oil, sludge, soap stock, and spent earth were deemed waste arising during the refining process, not excisable goods. Therefore, the appellant was not liable to pay central excise duty on these by-products as they fell under the exemption provided by Notification No. 89/95-CE. The decision aligned with a previous Larger Bench judgment and granted the appellant consequential benefits, overturning the Department's demand for duty payment. en-us Thu, 30 Aug 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368427 The Tribunal ruled in favor of the appellant, holding that the waste products generated during the manufacturing process of refined oils were covered by the exemption notification. The by-products like fatty acid oil, sludge, soap stock, and spent earth were deemed waste arising during the refining process, not excisable goods. Therefore, the appellant was not liable to pay central excise duty on these by-products as they fell under the exemption provided by Notification No. 89/95-CE. The decision aligned with a previous Larger Bench judgment and granted the appellant consequential benefits, overturning the Department's demand for duty payment. Case-Laws Central Excise Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368427