https://www.taxtmi.com/caselaws?id=786411 Residues arising during refining of crude sunflower oil, including sunflower mud, soap stock, gums, wax, fatty acids and spent earth, were held not to be liable to central excise duty because mere saleability does not make waste or residue excisable goods. The Tribunal followed the consistent view and its earlier decision in the appellant's own case that such by-products or residues are not manufactured products unless the requirement of manufacture is satisfied. On that reasoning, the dispute was resolved in favour of the assessee and the demand was set aside. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786411 Residues arising during refining of crude sunflower oil, including sunflower mud, soap stock, gums, wax, fatty acids and spent earth, were held not to be liable to central excise duty because mere saleability does not make waste or residue excisable goods. The Tribunal followed the consistent view and its earlier decision in the appellant's own case that such by-products or residues are not manufactured products unless the requirement of manufacture is satisfied. On that reasoning, the dispute was resolved in favour of the assessee and the demand was set aside. Case-Laws Central Excise Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786411