https://www.taxtmi.com/caselaws?id=772314 The CESTAT allowed an appeal concerning Central Excise duty exemption for by-products like waxes, gums, and fatty acids arising during vegetable oil manufacturing. Relying on precedent from the Ricela Health Foods Ltd. case, the Tribunal held these by-products qualify as 'waste' under Notification No. 89/1995-CE, regardless of market value, and are therefore exempt from duty. The revenue's demand for duty and penalties was set aside. en-us Thu, 29 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772314 The CESTAT allowed an appeal concerning Central Excise duty exemption for by-products like waxes, gums, and fatty acids arising during vegetable oil manufacturing. Relying on precedent from the Ricela Health Foods Ltd. case, the Tribunal held these by-products qualify as 'waste' under Notification No. 89/1995-CE, regardless of market value, and are therefore exempt from duty. The revenue's demand for duty and penalties was set aside. Case-Laws Central Excise Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772314