https://www.taxtmi.com/caselaws?id=790754 Waste mud or spent earth arising involuntarily during bleaching of crude palm oil is not treated as excisable goods under the amended Central Excise framework. The Tribunal noted that the earlier departmental circular treating such waste as dutiable had been withdrawn, and that later circulars and supporting decisions favoured exclusion of waste or by-products emerging without conscious effort in manufacture from central excise duty. It also relied on the exemption covering waste, parings and scrap arising in the course of manufacture. Accordingly, the demand was not sustainable because marketability or clearance for consideration alone did not make the waste dutiable. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790754 Waste mud or spent earth arising involuntarily during bleaching of crude palm oil is not treated as excisable goods under the amended Central Excise framework. The Tribunal noted that the earlier departmental circular treating such waste as dutiable had been withdrawn, and that later circulars and supporting decisions favoured exclusion of waste or by-products emerging without conscious effort in manufacture from central excise duty. It also relied on the exemption covering waste, parings and scrap arising in the course of manufacture. Accordingly, the demand was not sustainable because marketability or clearance for consideration alone did not make the waste dutiable. Case-Laws Central Excise Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790754