https://www.taxtmi.com/caselaws?id=370622 The Tribunal ruled in favor of the appellant, a manufacturer of Refined Edible Oil, holding that the by-products like Fatty Acid, Waxes, and Spent Earth generated during the manufacturing process were exempted from Central Excise duty under Notification No. 89/95 CE. The decision clarified that these by-products were considered waste arising during the refining process and not subject to excise duty as manufactured goods. The Tribunal emphasized that the mere sale of waste does not alter its classification as excisable goods, setting aside the demand for duty and penalties, and allowing the appeal. en-us Wed, 14 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370622 The Tribunal ruled in favor of the appellant, a manufacturer of Refined Edible Oil, holding that the by-products like Fatty Acid, Waxes, and Spent Earth generated during the manufacturing process were exempted from Central Excise duty under Notification No. 89/95 CE. The decision clarified that these by-products were considered waste arising during the refining process and not subject to excise duty as manufactured goods. The Tribunal emphasized that the mere sale of waste does not alter its classification as excisable goods, setting aside the demand for duty and penalties, and allowing the appeal. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370622