https://www.taxtmi.com/caselaws?id=443292 Incidental by-products and waste arising during the refining of vegetable oils, including fatty acids, acid oils, gum, sludge, waxes and spent earth, were held covered by Notification No. 89/95-CE because they are not treated as manufactured excisable goods merely due to saleability. Plastic and tin containers captively manufactured for packing the exempt final products were also held eligible under Notification No. 10/96-CE, following earlier final orders and judicial discipline. On that basis, the demand and penalties could not be sustained and the connected appeals were allowed. en-us Thu, 14 Sep 2023 00:00:00 +0530 Tue, 23 Apr 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443292 Incidental by-products and waste arising during the refining of vegetable oils, including fatty acids, acid oils, gum, sludge, waxes and spent earth, were held covered by Notification No. 89/95-CE because they are not treated as manufactured excisable goods merely due to saleability. Plastic and tin containers captively manufactured for packing the exempt final products were also held eligible under Notification No. 10/96-CE, following earlier final orders and judicial discipline. On that basis, the demand and penalties could not be sustained and the connected appeals were allowed. Case-Laws Central Excise Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443292