https://www.taxtmi.com/caselaws?id=451068 Fatty acid, wax and gum arising incidentally during refined vegetable oil manufacture were treated as waste, not dutiable by-products, because their character was determined by the refining process rather than the value fetched. On that basis, they fell within the exemption for waste under Notification No. 89/1995-C.E., and the demand was set aside as unsustainable. The contrary view treating them as manufactured excisable goods was rejected. Since the substantive issue was decided on merits, limitation did not require separate examination. en-us Tue, 19 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451068 Fatty acid, wax and gum arising incidentally during refined vegetable oil manufacture were treated as waste, not dutiable by-products, because their character was determined by the refining process rather than the value fetched. On that basis, they fell within the exemption for waste under Notification No. 89/1995-C.E., and the demand was set aside as unsustainable. The contrary view treating them as manufactured excisable goods was rejected. Since the substantive issue was decided on merits, limitation did not require separate examination. Case-Laws Central Excise Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451068