https://www.taxtmi.com/caselaws?id=421992 The Tribunal ruled in favor of the Appellant, a manufacturer of refined palm oil and Vanaspati ghee, regarding the interpretation of Notification No.89/1995-CE. It held that the 'fatty acid' arising during the manufacturing process should be considered waste and covered by the exemption. The Tribunal also determined that 'fatty acid' is a byproduct of the refining process, qualifying as waste exempt from excise duty. Additionally, the Tribunal found the tin containers/HDPE jars manufactured in-house by the Appellant were eligible for exemption under Notification No.10/1996-CE, granting the Appellants relief and setting aside the Commissioner's decision. 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 The Tribunal ruled in favor of the Appellant, a manufacturer of refined palm oil and Vanaspati ghee, regarding the interpretation of Notification No.89/1995-CE. It held that the 'fatty acid' arising during the manufacturing process should be considered waste and covered by the exemption. The Tribunal also determined that 'fatty acid' is a byproduct of the refining process, qualifying as waste exempt from excise duty. Additionally, the Tribunal found the tin containers/HDPE jars manufactured in-house by the Appellant were eligible for exemption under Notification No.10/1996-CE, granting the Appellants relief and setting aside the Commissioner's decision. Case-Laws Central Excise Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421992