https://www.taxtmi.com/caselaws?id=279350 By-products arising during the refining of vegetable oil were treated as waste/by-products outside the duty net for purposes of Notification No. 89/95-CE dated 18.05.1995. The Tribunal noted that the issue had already been settled by a Larger Bench in favour of assessees, which held that such emerging products are not liable to duty under the notification. On that basis, the appellants were found entitled to the exemption benefit under Notification No. 89/95-CE. en-us Fri, 31 Aug 2018 00:00:00 +0530 Thu, 14 Mar 2019 07:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279350 By-products arising during the refining of vegetable oil were treated as waste/by-products outside the duty net for purposes of Notification No. 89/95-CE dated 18.05.1995. The Tribunal noted that the issue had already been settled by a Larger Bench in favour of assessees, which held that such emerging products are not liable to duty under the notification. On that basis, the appellants were found entitled to the exemption benefit under Notification No. 89/95-CE. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279350