https://www.taxtmi.com/caselaws?id=443092 Sludge oil (soap stock) generated during the refining of crude coconut oil was treated as an incidental residue of manufacture, not as a distinct excisable product. The decisive factor was its character as waste arising inevitably in the refining process, rather than any sale value it might fetch. On that basis, the exemption under Notification No. 89/95-CE was held applicable, and the duty demand could not be sustained. en-us Thu, 14 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443092 Sludge oil (soap stock) generated during the refining of crude coconut oil was treated as an incidental residue of manufacture, not as a distinct excisable product. The decisive factor was its character as waste arising inevitably in the refining process, rather than any sale value it might fetch. On that basis, the exemption under Notification No. 89/95-CE was held applicable, and the duty demand could not be sustained. Case-Laws Central Excise Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443092