https://www.taxtmi.com/caselaws?id=421992 Incidental fatty acid arising during refining of palm oil and manufacture of vanaspati was treated as waste or refuse rather than independently manufactured excisable goods, so exemption under Notification No. 89/1995-CE was available. Tin containers and HDPE jars made in-house and consumed captively within the factory also did not defeat the exemption, because goods consumed within the factory fell within the notification's scope. The denial of exemption on the footing that these items were manufactured dutiable products was not sustainable, and the impugned orders were set aside with consequential relief. en-us Wed, 04 May 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421992 Incidental fatty acid arising during refining of palm oil and manufacture of vanaspati was treated as waste or refuse rather than independently manufactured excisable goods, so exemption under Notification No. 89/1995-CE was available. Tin containers and HDPE jars made in-house and consumed captively within the factory also did not defeat the exemption, because goods consumed within the factory fell within the notification's scope. The denial of exemption on the footing that these items were manufactured dutiable products was not sustainable, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421992