https://www.taxtmi.com/caselaws?id=435149 Spent earth arising incidentally during refining of crude vegetable oil was treated as waste, not as a separately manufactured excisable product, because excise liability depends on manufacture of a marketable product and incidental emergence alone does not create duty liability. The refining process was aimed at producing refined oil by removing unwanted material, and the residual spent earth was not intentionally manufactured. The exemption notification therefore applied, and the spent earth was not liable to central excise duty. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435149 Spent earth arising incidentally during refining of crude vegetable oil was treated as waste, not as a separately manufactured excisable product, because excise liability depends on manufacture of a marketable product and incidental emergence alone does not create duty liability. The refining process was aimed at producing refined oil by removing unwanted material, and the residual spent earth was not intentionally manufactured. The exemption notification therefore applied, and the spent earth was not liable to central excise duty. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435149