https://www.taxtmi.com/highlights?id=69744 Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - When based on the process it was found that the process of generation of spent earth is not such which falls under the definition of manufacture given in section 2 (f) the amendment of section 2 (d) will not have any effect. Therefore, the revenue’s contention on the amendment of 2 (d) is not of any help to them. - AT en-us Sat, 13 May 2023 08:02:51 +0530 Sat, 13 May 2023 08:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69744 Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - When based on the process it was found that the process of generation of spent earth is not such which falls under the definition of manufacture given in section 2 (f) the amendment of section 2 (d) will not have any effect. Therefore, the revenue’s contention on the amendment of 2 (d) is not of any help to them. - AT Highlights Central Excise Sat, 13 May 2023 08:02:51 +0530 https://www.taxtmi.com/highlights?id=69744