https://www.taxtmi.com/caselaws?id=437705 The Tribunal held that spent earth arising during the manufacture of refined vegetable oil is not a manufactured good liable for excise duty. It was determined that spent earth qualifies for exemption under notification no. 89/95-CE and is not subject to excise duty based on the nature of the process and past decisions. The Tribunal found that the process of generating spent earth did not meet the definition of manufacture under the Central Excise Act, leading to the conclusion that spent earth is not dutiable. The appeals were allowed, and the impugned orders were set aside. en-us Fri, 03 Mar 2023 00:00:00 +0530 Sat, 13 May 2023 08:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437705 The Tribunal held that spent earth arising during the manufacture of refined vegetable oil is not a manufactured good liable for excise duty. It was determined that spent earth qualifies for exemption under notification no. 89/95-CE and is not subject to excise duty based on the nature of the process and past decisions. The Tribunal found that the process of generating spent earth did not meet the definition of manufacture under the Central Excise Act, leading to the conclusion that spent earth is not dutiable. The appeals were allowed, and the impugned orders were set aside. Case-Laws Central Excise Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437705