https://www.taxtmi.com/caselaws?id=462261 Gums, waxes and fatty acids generated during the refining of vegetable oils are treated as waste for the purpose of Notification No. 89/95-CE dated 18.05.1995. The Tribunal followed the Larger Bench view that these by-products emerging in the refining process do not lose their character as waste, and therefore qualify for the exemption. The controversy was treated as no longer res integra, confirming that the exemption remains admissible to the assessee on this issue. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 06 Jun 2025 08:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462261 Gums, waxes and fatty acids generated during the refining of vegetable oils are treated as waste for the purpose of Notification No. 89/95-CE dated 18.05.1995. The Tribunal followed the Larger Bench view that these by-products emerging in the refining process do not lose their character as waste, and therefore qualify for the exemption. The controversy was treated as no longer res integra, confirming that the exemption remains admissible to the assessee on this issue. Case-Laws Central Excise Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462261