https://www.taxtmi.com/caselaws?id=442158 Spent earth arising incidentally during oil processing was treated as waste, not as an intentionally manufactured final product. Earlier Tribunal decisions on similar facts were applied to hold that saleability or value realisation does not by itself make an incidental residue excisable. Because the refining process is directed to obtaining refined oil, the unwanted residues such as spent earth, waxes, gums and fatty acids are not independently manufactured goods. The relevant exemption notification therefore applied, and central excise duty on spent earth was held not sustainable, with the impugned order set aside. en-us Fri, 25 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442158 Spent earth arising incidentally during oil processing was treated as waste, not as an intentionally manufactured final product. Earlier Tribunal decisions on similar facts were applied to hold that saleability or value realisation does not by itself make an incidental residue excisable. Because the refining process is directed to obtaining refined oil, the unwanted residues such as spent earth, waxes, gums and fatty acids are not independently manufactured goods. The relevant exemption notification therefore applied, and central excise duty on spent earth was held not sustainable, with the impugned order set aside. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442158