2002 (4) TMI 483

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....[Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. Amrit Banaspati Company Ltd. the issue involved is whether soapy matter obtained by them in the process of manufacture of Banaspati is liable to Central Excise duty. Shri P.C. Jain, learned Advocate submitted that the Appellants manufacture Banaspati during the manufacture of which soap stock is generated during pre-refi....

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....portation and to ensure stability, it is necessary to remove extra water as early as possible". The learned Advocate contended that this goes to prove non-marketability nature of the soap stock. 2. On the other hand, Shri V.K. Verma, learned Departmental Representative, reiterated the findings as contained in the impugned order. We have considered the submissions of both the sides. The Appel....