https://www.taxtmi.com/caselaws?id=448812 The CESTAT NEW DELHI held that soap stock arising during groundnut refined oil manufacture from April 2006 to February 2015 qualifies for exemption under Notification No. 89/95 CE. Following the Larger Bench decision in Ricela Health Foods Ltd., the tribunal ruled that fatty acids, waxes, and gum produced during vegetable oil refining constitute waste rather than manufactured excisable goods. The court emphasized that commercial value cannot determine whether a product is manufactured goods or waste. Relying on Indian Aluminium Co. Ltd. SC precedent, removal of unwanted materials during refining does not constitute manufacturing. The impugned order was set aside and appeal allowed. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 31 Jan 2024 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448812 The CESTAT NEW DELHI held that soap stock arising during groundnut refined oil manufacture from April 2006 to February 2015 qualifies for exemption under Notification No. 89/95 CE. Following the Larger Bench decision in Ricela Health Foods Ltd., the tribunal ruled that fatty acids, waxes, and gum produced during vegetable oil refining constitute waste rather than manufactured excisable goods. The court emphasized that commercial value cannot determine whether a product is manufactured goods or waste. Relying on Indian Aluminium Co. Ltd. SC precedent, removal of unwanted materials during refining does not constitute manufacturing. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448812